UNPUBLISHED
UNITED STATES COURT OF APPEALS
FOR THE FOURTH CIRCUIT
No. 10-1844
OHENEBA (KWAME) GYAMFI,
Plaintiff – Appellant,
v.
UNITED STATES OF AMERICA, a/k/a Commissioner of Internal
Revenue,
Defendant – Appellee.
Appeal from the United States District Court for the District of
Maryland, at Greenbelt. Peter J. Messitte, Senior District
Judge. (8:09-cv-02501-PJM).
Submitted: January 18, 2011 Decided: January 25, 2011
Before NIEMEYER, DUNCAN, and AGEE, Circuit Judges.
Affirmed by unpublished per curiam opinion.
Oheneba (Kwame) Gyamfi, Appellant Pro Se. Christopher David
Belen, Jonathan S. Cohen, Christine Durney Mason, UNITED STATES
DEPARTMENT OF JUSTICE, Washington, D.C., for Appellee.
Unpublished opinions are not binding precedent in this circuit.
PER CURIAM:
Oheneba “Kwame” Gyamfi appeals the district court’s
order construing his pleading as a complaint, amending the
pleading and the caption, and dismissing the complaint for
failure to exhaust administrative remedies. We have reviewed
the record and find no reversible error. Accordingly, we affirm
for the reasons stated by the district court. Gyamfi v. United
States, No. 8:09-cv-02501-PJM (D. Md. May 24, 2010). 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.
AFFIRMED
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