Case Name: Michael S. LACY, Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Appellee
Court: United States Court of Appeals for the Eighth Circuit
Jurisdiction: United States
Decision Date: 2009-02-03
Citations: 309 F. App'x 73
Docket Number: No. 07-3453
Parties: Michael S. LACY, Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.
Judges: 
Reporter: West's Federal Appendix
Volume: 309
Pages: 73–73

Head Matter:
Michael S. LACY, Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.
No. 07-3453.
United States Court of Appeals, Eighth Circuit.
Submitted: Jan. 28, 2009.
Filed: Feb. 3, 2009.
Before RILEY, SMITH, and BENTON, Circuit Judges.

Opinion:
PER CURIAM.
Michael Lacy challenges the tax court's 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.
. The Honorable Stanley J. Goldberg, United States Tax Court Judge.