Norman L. Staton, Jr., appeals the district court’s order dismissing without prejudice his 42 U.S.C. § 1983 (2000) complaint for lack of subject matter jurisdiction pursuant to Fed.R.Civ.P. 12(b)(1). We have reviewed the record and find no reversible error. Accordingly, we affirm on the reasoning of the district court. See Staton v. IRS, No. CA-02-26-6 (W.D.Va. Oct. 3, 2002). 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.