Cedric R. PERRY, doing business as Perry, Anthony & Sosna, Plaintiff-Appellant, v. INTERNAL REVENUE SERVICE; Department of the United States Treasury, Defendants-Appellees, 234 F. App'x 64

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.