United States Court of Appeals
For the Eighth Circuit
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No. 17-2070
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Brad Stephen Francis; Christine Carol Francis
lllllllllllllllllllll Plaintiffs - Appellants
v.
United States of America
lllllllllllllllllllll Defendant - Appellee
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Appeal from United States District Court
for the Western District of Missouri - Kansas City
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Submitted: December 28, 2017
Filed: January 3, 2018
[Unpublished]
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Before BENTON, BOWMAN, and KELLY, Circuit Judges.
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PER CURIAM.
Brad and Christine Francis appeal from the order of the District Court1
dismissing 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.
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1
The Honorable Greg Kays, Chief Judge, United States District Court for the
Western District of Missouri.
-2-