UNPUBLISHED UNITED STATES COURT OF APPEALS FOR THE FOURTH CIRCUIT No. 95-2980 THOMAS T. SCAMBOS, JR., Plaintiff - Appellant, versus JACK G. PETRIE; ROBERT WATSON, Defendants - Appellees. Appeal from the United States District Court for the Eastern Dis- trict of Virginia, at Alexandria. Albert V. Bryan, Jr., Senior District Judge. (CA-95-321-A) Submitted: April 15, 1996 Decided: April 22, 1996 Before ERVIN and MOTZ, Circuit Judges, and CHAPMAN, Senior Circuit Judge. Affirmed by unpublished per curiam opinion. Thomas T. Scambos, Jr., Appellant Pro Se. Teresa Ellen McLaughlin, Gary R. Allen, Annette Marie Wietecha, Anthony Thomas Sheehan, UNITED STATES DEPARTMENT OF JUSTICE, Washington, D.C., for Appellees. Unpublished opinions are not binding precedent in this circuit. See Local Rule 36(c). PER CURIAM: Appellant appeals from the district court's order dismissing with prejudice Appellant's action alleging violations of the Inter- nal Revenue Code and denying his motion for relief under Fed. R. Civ. P. 52, 59(e). We have reviewed the record and the district court's opinions and find no reversible error. Accordingly, we affirm on the reasoning of the district court. Scambos v. Petrie, No. CA-95-321-A (E.D. Va. July 24, 1995; Sept. 12, 1995). We dis- pense 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 2