United States Court of Appeals
For the Eighth Circuit
Brad Stephen Francis; Christine Carol Francis
Plaintiffs – Appellants
United States of America
Defendant – Appellee
Appeal from United States District Court for the Western District of Missouri – Kansas City
Submitted: December 28, 2017
Filed: January 3, 2018
Before BENTON, BOWMAN, and KELLY, Circuit Judges.
Civil case – Federal Tax. Dismissal of civil suit challenging taxpayers’ liability for federal taxes and penalties affirmed without comment.
Brad and Christine Francis appeal from the order of the District Courtdismissing their civil suit challenging their liability for federal taxes and penalties under the Internal Revenue Code.
After careful review, we conclude that dismissal was proper for the reasons explained by the district court. See LeMay v. U.S. Postal Serv., 450 F.3d 797, 799 (8th Cir. 2006) (standard of review). The judgment is affirmed. See 8th Cir. R. 47B. ______________________________
 The Honorable Greg Kays, Chief Judge, United States District Court for the Western District of Missouri.