               United States Court of Appeals
                          For the Eighth Circuit
                      ___________________________

                              No. 17-2070
                      ___________________________

               Brad Stephen Francis; Christine Carol Francis

                    lllllllllllllllllllll Plaintiffs - Appellants

                                         v.

                           United States of America

                    lllllllllllllllllllll Defendant - Appellee
                                   ____________

                   Appeal from United States District Court
              for the Western District of Missouri - Kansas City
                               ____________

                        Submitted: December 28, 2017
                           Filed: January 3, 2018
                               [Unpublished]
                               ____________

Before BENTON, BOWMAN, and KELLY, Circuit Judges.
                         ____________

PER CURIAM.
      Brad and Christine Francis appeal from the order of the District Court1
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.
                       ______________________________




      1
      The Honorable Greg Kays, Chief Judge, United States District Court for the
Western District of Missouri.

                                         -2-
