
    STATE of Missouri, Respondent, v. Bruce SIMON, Appellant.
    No. WD 74841.
    Missouri Court of Appeals, Western District.
    Dec. 10, 2013.
    Motion for Rehearing and/or Transfer to Supreme Court Denied Jan. 28, 2014.
    Application for Transfer Denied March 25, 2014.
    
      S. Kate Webber, Kansas City, MO, for Appellant.
    Timothy Blackwell, Jefferson City, MO, for Respondent.
    Before Division Two: THOMAS H. NEWTON, P.J., KAREN KING MITCHELL, and GARY D. WITT, JJ.
   ORDER

PER CURIAM:

Mr. Bruce Simon appeals his convictions for his failure to file a Missouri income tax return and pay income taxes, section 148.981, and for fraud in making a tax payment, section 570.120.

For reasons stated in the memorandum provided to the parties, we affirm. Rule 30.25(b).  