Charles E. REEVE, Plaintiff-Appellant, v. UNITED STATES OF AMERICA, Defendant-Appellee, 142 F. App'x 189

PER CURIAM: Charles E. Reeve appeals from the district court’s order dismissing his complaint in which he requested that the district court enjoin the Internal Revenue Service from levying on his Social Security benefits and award him monetary damages. We have granted the motion to amend the caption to reflect that the United States is the proper party defendant. We have reviewed the record and the district court’s opinion and find no reversible error. Accordingly, we affirm for the reasons stated by the district court. See Reeve v. Soc. Sec. Admin., No. CA-04-1008-1 (E.D.Va. Apr. 28, 2005).

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