Case Name: Brad Stephen FRANCIS; Christine Carol Francis Plaintiffs-Appellants v. UNITED STATES of America Defendant-Appellee
Court: United States Court of Appeals for the Eighth Circuit
Jurisdiction: United States
Decision Date: 2018-01-03
Citations: 709 F. App'x 403
Docket Number: No. 17-2070
Parties: Brad Stephen FRANCIS; Christine Carol Francis Plaintiffs-Appellants v. UNITED STATES of America Defendant-Appellee
Judges: Before BENTON, BOWMAN, and KELLY, Circuit Judges.
Reporter: West's Federal Appendix
Volume: 709
Pages: 403–403

Head Matter:
Brad Stephen FRANCIS; Christine Carol Francis Plaintiffs-Appellants v. UNITED STATES of America Defendant-Appellee
No. 17-2070
United States Court of Appeals, Eighth Circuit.
Submitted: December 28, 2017
Filed: January 3, 2018
Brad Stephen Francis, Pro Se
Christine Carol Francis, Pro Se
Bruce R. Ellisen, Rachel Ida Wollitzer, U.S. Department of Justice, Tax Division, Appellate Section, Washington, DC, Gregory Louis Mokodean, U.S. Department of Justice, Tax Division, Civil Trial Section, Central Region, Washington, DC, for Defendant-Appellee
Before BENTON, BOWMAN, and KELLY, Circuit Judges.

Opinion:
PER CURIAM.
Brad and Christine Francis appeal from the order of the District Court 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.
. The Honorable Greg Kays, Chief Judge, United States District Court for the Western District of Missouri.