Stephen Wayne Carlson v. Internal Revenue Service, No. 13-1790 (8th Cir. 2013)
Annotate this CaseCourt Description: Civil Case - tax. District court's dismissal of civil case asserting claims based on assessment and collection of tax liabilities is summarily affirmed without comment.
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United States Court of Appeals For the Eighth Circuit ___________________________ No. 13-1790 ___________________________ Stephen W. Carlson lllllllllllllllllllll Plaintiff - Appellant v. Internal Revenue Service; Minnesota Department of Revenue; G2 Secure Staff; United States lllllllllllllllllllll Defendants - Appellees ____________ Appeal from United States District Court for the District of Minnesota - Minneapolis ____________ Submitted: November 29, 2013 Filed: December 5, 2013 [Unpublished] ____________ Before WOLLMAN, BYE, and KELLY, Circuit Judges. ____________ PER CURIAM. Stephen Wayne Carlson appeals the district court s1 dismissal of his civil case, in which he asserted a variety of claims based on events related to the assessment and collection of his tax liabilities. Upon our careful de novo review, see Hastings v. Wilson, 516 F.3d 1055, 1058 (8th Cir. 2008) (standard of review), we affirm for the reasons explained by the district court. See 8th Cir. R. 47B. ______________________________ 1 The Honorable Joan N. Ericksen, United States District Judge for the District of Minnesota, adopting the report and recommendations of the Honorable Jeffrey J. Keyes, United States Magistrate Judge for the District of Minnesota. -2-
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