UNPUBLISHED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Affirmed by unpublished per curiam opinion.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Unpublished opinions are not binding precedent in this circuit.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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