Staten v. Apfel, Commissioner, (4th Cir. 2001)

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UNPUBLISHED

UNITED STATES COURT OF APPEALS FOR THE FOURTH CIRCUIT

No. 01-1114 GEORGE A. STATEN, Plaintiff - Appellant, versus

KENNETH S. APFEL, COMMISSIONER OF SOCIAL

SECURITY, Defendant - Appellee. Appeal from the United States District Court for the Eastern Dis-

trict of North Carolina, at Raleigh. James C. Fox, Senior District

Judge. (CA-99-830-5-F(1))

Submitted: April 12, 2001 Decided: April 18, 2001

Before NIEMEYER, WILLIAMS, and GREGORY, Circuit Judges.

Affirmed by unpublished per curiam opinion.

George A. Staten, Appellant Pro Se. Fenita Morris Shepard, OFFICE

OF THE UNITED STATES ATTORNEY, Raleigh, North Carolina, for

Appellee.

Unpublished opinions are not binding precedent in this circuit.

See Local Rule 36(c).

* Moreover, even assuming Staten could bring this action, the Internal Revenue Service, which collects Social Security taxes,

would be the proper Defendant, not the Social Security

Administration. 2 PER CURIAM:

George A. Staten appeals the district court’s order dismissing

his civil complaint, in which he sought a refund of all taxes paid

into the Social Security system. We have reviewed the record and

the district court’s opinion and find no reversible error. Suits

of this type are expressly prohibited under 42 U.S.C.A. § 405(h)

(West 2000). * 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

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