Luther Jenkins, IV, appeals the district court’s order denying his “Place Holder Motion Challenging Subject Matter Jurisdiction Pursuant to Title 28 U.S.C. § 1331[sic].” We have reviewed the record and find no reversible error. Accordingly, we affirm for the reasons stated by the district court. Jenkins v. United States, No. 3:99-er-00021-ALL, 2006 WL 247906 (W.D.N.C. filed Feb. 7, 2006 & entered Feb. 8, 2006). 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.