
    UNITED STATES of America, Plaintiff—Appellee, v. William M. BRYSON, Jr., Defendant-Appellant.
    No. 03-7395.
    United States Court of Appeals, Fourth Circuit.
    Submitted Dec. 18, 2003.
    Decided Jan. 16, 2004.
    William M. Bryson, Jr., Appellant pro se.
    Mark C. Moore, Assistant United States Attorney, Columbia, South Carolina; Regan Alexandra Pendleton, Assistant United States Attorney, Greenville, South Carolina, for Appellee.
    Before LUTTIG, SHEDD, and DUNCAN, Circuit Judges.
    Dismissed by unpublished per curiam opinion.
    Unpublished opinions are not binding precedent in this circuit. See Local Rule 36(c).
   PER CURIAM.

William M. Bryson, Jr., seeks to appeal from the district court’s order denying his request that the court direct the Internal Revenue Service to present evidence to support the forfeiture of various parcels of real estate. This court may exercise jurisdiction only over final orders, 28 U.S.C. § 1291 (2000), and certain interlocutory and collateral orders, 28 U.S.C. § 1292 (2000). Fed.R.Civ.P. 54(b); Cohen v. Beneficial Indus. Loan Corp., 337 U.S. 541, 69 S.Ct. 1221, 93 L.Ed. 1528 (1949). The order Bryson seeks to appeal is neither a final order nor an appealable interlocutory or collateral order. Accordingly, we dismiss the appeal for lack of jurisdiction. We dispense with oral argument because the facts and legal contentions are adequately presented in the materials before the court and argument would not aid the decisional process.

DISMISSED  