Michael Lacy v. CIR, No. 07-3453 (8th Cir. 2009)

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Court Description: Civil case - federal tax. Dismissal and penalty affirmed without comment.

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United States Court of Appeals FOR THE EIGHTH CIRCUIT ___________ No. 07-3453 ___________ Michael S. Lacy, * * Appellant, * * Appeal from the United States v. * Tax Court. * Commissioner of Internal Revenue, * [UNPUBLISHED] * Appellee. * ___________ Submitted: January 28, 2009 Filed: February 3, 2009 ___________ Before RILEY, SMITH, and BENTON, Circuit Judges. ___________ PER CURIAM. Michael Lacy challenges the tax court s1 order dismissing his pro se petition and imposing a $7,500 penalty under 26 U.S.C. ยง 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. ______________________________ 1 The Honorable Stanley J. Goldberg, United States Tax Court Judge.

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