United States Court of Appeals
FOR THE EIGHTH CIRCUIT
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No. 07-3453
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Michael S. Lacy, *
*
Appellant, *
* Appeal from the United States
v. * Tax Court.
*
Commissioner of Internal Revenue, * [UNPUBLISHED]
*
Appellee. *
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Submitted: January 28, 2009
Filed: February 3, 2009
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Before RILEY, SMITH, and BENTON, Circuit Judges.
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PER CURIAM.
Michael Lacy challenges the tax court’s1 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.
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1
The Honorable Stanley J. Goldberg, United States Tax Court Judge.