Oheneba (Kwame) Gyamfi v. US, No. 10-1844 (4th Cir. 2011)

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UNPUBLISHED UNITED STATES COURT OF APPEALS FOR THE FOURTH CIRCUIT No. 10-1844 OHENEBA (KWAME) GYAMFI, Plaintiff Appellant, v. UNITED STATES Revenue, OF AMERICA, a/k/a Commissioner of Internal Defendant Appellee. Appeal from the United States District Court for the District of Maryland, at Greenbelt. Peter J. Messitte, Senior District Judge. (8:09-cv-02501-PJM). Submitted: January 18, 2011 Decided: January 25, 2011 Before NIEMEYER, DUNCAN, and AGEE, Circuit Judges. Affirmed by unpublished per curiam opinion. Oheneba (Kwame) Gyamfi, Appellant Pro Se. Christopher David Belen, Jonathan S. Cohen, Christine Durney Mason, UNITED STATES DEPARTMENT OF JUSTICE, Washington, D.C., for Appellee. Unpublished opinions are not binding precedent in this circuit. PER CURIAM: Oheneba order construing pleading and the Kwame his Gyamfi pleading caption, appeals as and a the complaint, dismissing the failure to exhaust administrative remedies. the record and find no reversible error. dispense No. 8:09-cv-02501-PJM with oral argument (D. Md. because court s amending the complaint for We have reviewed Accordingly, we affirm for the reasons stated by the district court. States, district May the Gyamfi v. United 24, 2010). facts and We legal contentions are adequately presented in the materials before the court and argument would not aid the decisional process. AFFIRMED 2

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