TP Confirms His FrivPen

[The Observer]

MICHAEL S. LACY,
Appellant,
v.
COMMISSIONER OF INTERNAL REVENUE,
Appellee.

Release Date: FEBRUARY 03, 2009

Published by Tax Analysts(R)

[UNPUBLISHED]

UNITED STATES COURT OF APPEALS
FOR THE EIGHTH CIRCUIT

Appeal from the United States Tax Court.

Submitted: January 28, 2009
Filed: February 3, 2009

Before RILEY, SMITH, and BENTON, Circuit Judges.

PER CURIAM.

Michael Lacy challenges the tax court's/1/ order dismissing his pro se petition and imposing a $ 7,500 penalty under 26 U.S.C. section 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.

FOOTNOTE

/1/ The Honorable Stanley J. Goldberg, United States Tax Court Judge.

END OF FOOTNOTE