LACY v. COMMISSIONER OF INTERNAL REV., 309 Fed.Appx. 73 (8th Cir. 2009)

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Michael S. LACY, Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.

No. 07-3453.United States Court of Appeals, Eighth Circuit.Submitted: January 28, 2009.
Filed: February 3, 2009.

[EDITOR’S NOTE: This case is unpublished as indicated by the issuing court.]

Appeal from the United States Tax Court.

Before RILEY, SMITH, and BENTON, Circuit Judges.

[UNPUBLISHED]
PER CURIAM.

Michael Lacy challenges the tax court’s[1] order dismissing his pro se petition and imposing a $7,500 penalty under 26 U.S.C. § 6673. After careful review, we conclude that the dismissal and the penalty were each proper. Accordingly, we affirm. See 8th Cir. R. 47B. All pending motions are denied.

[1] The Honorable Stanley J. Goldberg, United States Tax Court Judge.
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