United States Court of Appeals Fifth Circuit F I L E D IN THE UNITED STATES COURT OF APPEALS FOR THE FIFTH CIRCUIT March 21, 2005 Charles R. Fulbruge III Clerk No. 04-20346 GEORGE DALTON BROOKS; ET AL, Plaintiffs, GEORGE DALTON BROOKS; CORWIN HENRY MEYER; RICHARD WELSH; MONROE ASHWORTH, III; MARTIN AMON; ET AL, Plaintiffs-Appellants, versus KENNETH DAM, Etc; ET AL, Defendants, UNITED STATES OF AMERICA; JOHN SNOW, Secretary, Department of Treasury; MARK W. EVERSON, Commissioner of the Internal Revenue Service, Defendants-Appellees. -------------------- Appeal from the United States District Court for the Southern District of Texas (4:03-CV-259) -------------------- Before JONES, WIENER, and CLEMENT, Circuit Judges. PER CURIAM:* As the district court correctly dismissed the action of Plaintiffs-Appellants on the determination that the United States is the real party of interest and its sovereign immunity has not * Pursuant to 5TH CIR. R. 47.5, the court has determined that this opinion should not be published and is not precedent except under the limited circumstances set forth in 5TH CIR. R. 47.5.4. been waived by the Administrative Procedure Act, we need not address the alternative grounds for dismissal, including without limitation, lack of standing, procedural bar by the Anti-Injunction Act and the Declaratory Judgment Act, and failure to exhaust administrative remedies. For the reasons more particularly set forth in its Order, the district court’s rulings are, in all respects, AFFIRMED. 2