Diana Santarose appeals the dismissal of her claims against Phillip Rochelli, an Internal Revenue Service agent whom Santa-rose identifies as “a U.S. vessel.” The district court’s March 9, 2005 Memorandum and Opinion correctly explains the legal basis for the dismissal, and Santarose makes no arguments on appeal that cast any doubt on the district court’s decision. We refer Santarose to the district court’s opinion for an explanation of why her suit was properly dismissed.

The judgment of dismissal is AFFIRMED, essentially for the reasons given by the district court.