UNPUBLISHED

UNITED STATES COURT OF APPEALS FOR THE FOURTH CIRCUIT

No. 10-1978

EVELYN L. MIDDLETON,

Plaintiff - Appellant,

v.

UNITED STATES OF AMERICA; DEPARTMENT OF TREASURY,

Defendants - Appellees.

Appeal from the United States District Court for the Eastern District of Virginia, at Newport News. Jerome B. Friedman, District Judge. (4:10-cv-00088-JBF-FBS)

Submitted: January 18, 2011 Decided: January 25, 2011

Before NIEMEYER, DUNCAN, and AGEE, Circuit Judges.

Affirmed by unpublished per curiam opinion.

Evelyn L. Middleton, Appellant Pro Se. Susan Lynn Watt, Assistant United States Attorney, Norfolk, Virginia, for Appellees.

Unpublished opinions are not binding precedent in this circuit. PER CURIAM:

Evelyn Middleton appeals the district court’s order

dismissing her

(2006) action for failure to

state a claim upon which relief may be granted. We have

reviewed the record and find no reversible error. Accordingly,

we affirm for the reasons stated by the district court. See

Middleton v. United States, No. 4:10-cv-00088-JBF-FBS (E.D. Va.

Aug. 19, 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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