USCA4 Appeal: 24-1850 Doc: 12 Filed: 03/03/2025 Pg: 1 of 2

UNPUBLISHED UNITED STATES COURT OF APPEALS FOR THE FOURTH CIRCUIT

No. 24-1850

DEXTER J. SCOTT, Plaintiff - Appellant, v. UNITED STATES OF AMERICA; INTERNAL REVENUE SERVICE, IRS Agents any/all; DAVID A. HUBBERT, Deputy Assistant Attorney General; DEPARTMENT OF TREASURY; COMMISSIONER OF INTERNAL REVENUE, Defendants - Appellees.

Appeal from the United States District Court for the Eastern District of North Carolina, at Raleigh. James C. Dever III, District Judge. (5:23-cv-00566-D-BM)

Submitted: February 27, 2025 Decided: March 3, 2025

Before KING and QUATTLEBAUM, Circuit Judges, and TRAXLER, Senior Circuit Judge.

Affirmed by unpublished per curiam opinion.

Dexter J. Scott, Appellant Pro Se. Michael J. Haungs, Supervisory Attorney, Carl D.

Wasserman, UNITED STATES DEPARTMENT OF JUSTICE, Washington, D.C., for Appellees.

Unpublished opinions are not binding precedent in this circuit.

USCA4 Appeal: 24-1850 Doc: 12 Filed: 03/03/2025 Pg: 2 of 2

PER CURIAM: Dexter J. Scott appeals the district court’s order dismissing without prejudice Scott’s complaint for lack of subject matter jurisdiction and failure to state a claim. We have reviewed the record and find no reversible error. Accordingly, we affirm the district court’s order. Scott v. United States, No. 5:23-cv-00566-D-BM (E.D.N.C. Aug. 14, 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