Cedric R. Perry, doing business as Perry, Anthony & Sosna v. Internal Revenue Service

UNPUBLISHED
UNITED STATES COURT OF APPEALS
FOR THE FOURTH CIRCUIT
No. 07-1018
CEDRIC R. PERRY, doing business as Perry,
Anthony & Sosna,
Plaintiff - Appellant,
versus
INTERNAL REVENUE SERVICE; DEPARTMENT OF THE
UNITED STATES TREASURY,
Defendants - Appellees.
Appeal from the United States District Court for the Eastern
District of North Carolina, at Raleigh. James C. Dever III,
District Judge. (5:05-cv-00843-D)
Submitted: June 13, 2007 Decided: July 26, 2007
Before WILLIAMS, Chief Judge, and MICHAEL and MOTZ, Circuit Judges.
Affirmed by unpublished per curiam opinion.
Cedric R. Perry, Appellant Pro Se. Richard L. Parker, UNITED
STATES DEPARTMENT OF JUSTICE, Washington, D.C., for Appellees.
Unpublished opinions are not binding precedent in this circuit.

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PER CURIAM:
Cedric R. Perry, d/b/a Perry, Anthony & Sosna, appeals
the district court’s order dismissing his complaint without
prejudice for failure to properly serve the defendant government
agencies as required by Fed. R. Civ. P. 4(i). We have reviewed the
briefs and the record and find no reversible error. Accordingly,
we affirm for the reasons stated by the district court. Perry v.
IRS, No. 5:05-cv-00843-D (E.D.N.C. Oct. 31, 2006). 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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