USCA4 Appeal: 24-1443      Doc: 12         Filed: 09/23/2024    Pg: 1 of 2




                                            UNPUBLISHED

                               UNITED STATES COURT OF APPEALS
                                   FOR THE FOURTH CIRCUIT


                                              No. 24-1443


        GERRY W. FOWLER, SR.,

                            Plaintiff - Appellant,

                     v.

        INTERNAL REVENUE SERVICE; ZALES CORP.,

                            Defendants - Appellees.



        Appeal from the United States District Court for the Eastern District of Virginia, at
        Norfolk. Mark S. Davis, Chief District Judge. (2:23-cv-00566-MSD-LRL)


        Submitted: September 19, 2024                               Decided: September 23, 2024


        Before NIEMEYER, RICHARDSON, and HEYTENS, Circuit Judges.


        Affirmed by unpublished per curiam opinion.


        Gerry W. Fowler, Sr., Appellant Pro Se.


        Unpublished opinions are not binding precedent in this circuit.
USCA4 Appeal: 24-1443         Doc: 12      Filed: 09/23/2024      Pg: 2 of 2




        PER CURIAM:

               Gerald W. Fowler, Sr., appeals the district court’s order dismissing Fowler’s civil

        action without prejudice for lack of subject matter jurisdiction, pursuant to Fed. R. Civ. P.

        12(h)(3). We have reviewed the record and find no reversible error. Accordingly, we

        affirm the district court’s order. Fowler v. IRS, No. 2:23-cv-00566-MSD-LRL (E.D. Va.

        Apr. 9, 2024). We dispense with oral argument because the facts and legal contentions are

        adequately presented in the materials before this court and argument would not aid the

        decisional process.



                                                                                        AFFIRMED




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