Source: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-ca8-06-03776/USCOURTS-ca8-06-03776-0/pdf.json

Nature of Suit Code: 870
Nature of Suit: Tax Suits
Cause of Action: 

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1

The Honorable Richard E. Dorr, United States District Judge for the Western

District of Missouri.

United States Court of Appeals

FOR THE EIGHTH CIRCUIT

___________

No. 06-3776

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Ronald L. Satterlee, *

*

Appellant, *

*

v. * Appeal from the United States

* District Court for the

Internal Revenue Service; United States * Western District of Missouri.

of America; Commissioner of Internal *

Revenue Service, * [UNPUBLISHED]

*

Appellees. *

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Submitted: September 25, 2007

Filed: October 25, 2007

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Before MURPHY, SMITH, and SHEPHERD, Circuit Judges.

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PER CURIAM.

Ronald L. Satterlee appeals the district court’s1

 dismissal without prejudice of

his action challenging the result of a collection due process hearing relating to tax

deficiencies and a civil penalty assessed against him. Upon this court’s de novo

review, we conclude dismissal was proper for the reasons given by the district court.

See Ferris, Baker Watts, Inc. v. Ernst & Young, L.L.P., 395 F.3d 851, 853 (8th Cir.

Appellate Case: 06-3776 Page: 1 Date Filed: 10/25/2007 Entry ID: 3365990
-2-

2005) (Fed. R. Civ. P. 12(b)(6) dismissal standard of review). We also conclude the

district court did not abuse its discretion in denying Satterlee’s motion to reconsider.

See MIF Realty, L.P. v. Rochester Associates, 92 F.3d 752, 755 (8th Cir. 1996)

(standard of review).

Accordingly, we affirm. See 8th Cir. R. 47B.

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Appellate Case: 06-3776 Page: 2 Date Filed: 10/25/2007 Entry ID: 3365990