UNPUBLISHED UNITED STATES COURT OF APPEALS FOR THE FOURTH CIRCUIT

No. 98-2733

RAYMOND HASSAN MUHAMMAD, Plaintiff - Appellant, versus

DEPARTMENT OF THE TREASURY; INTERNAL REVENUE; CHARLES BROWN, Agent for IRS, Defendants - Appellees.

Appeal from the United States District Court for the Eastern Dis- trict of Virginia, at Norfolk. Rebecca B. Smith, District Judge. (CA-98-656-2)

Submitted: January 21, 1999 Decided: February 5, 1999

Before LUTTIG, MOTZ, and KING, Circuit Judges.

Affirmed by unpublished per curiam opinion.

Raymond Hassan Muhammad, Appellant Pro Se. Anita K. Henry, OFFICE OF THE UNITED STATES ATTORNEY, Norfolk, Virginia, for Appellees.

Unpublished opinions are not binding precedent in this circuit.

See Local Rule 36(c).

PER CURIAM: Raymond Hassan Muhammad appeals from the district court’s order dismissing his action alleging unlawful levy of income taxes.

Our review of the record and the district court’s opinion discloses no reversible error. Accordingly, we affirm on the reasoning of the district court. See Muhammad v. Department of the Treas., No. CA-98-656-2 (E.D. Va. Nov. 9, 1998).* We dispense with oral argu- ment because the facts and legal contentions are adequately presented in the materials before the court and argument would not aid the decisional process.

AFFIRMED

* Although the district court’s order is marked as “filed” on November 6, 1998, the district court’s records show that it was entered on the docket sheet on November 9, 1998. Pursuant to Rules and 79(a) of the Federal Rules of Civil Procedure, it is the date that the order was entered on the docket sheet that we take as the effective date of the district court’s decision.

See Wilson v. Murray, 806 F.2d 1232, 1234-35 (4th Cir. 1986).