
    Brad Stephen FRANCIS; Christine Carol Francis Plaintiffs-Appellants v. UNITED STATES of America Defendant-Appellee
    No. 17-2070
    United States Court of Appeals, Eighth Circuit.
    Submitted: December 28, 2017
    Filed: January 3, 2018
    Brad Stephen Francis, Pro Se
    Christine Carol Francis, Pro Se
    Bruce R. Ellisen, Rachel Ida Wollitzer, U.S. Department of Justice, Tax Division, Appellate Section, Washington, DC, Gregory Louis Mokodean, U.S. Department of Justice, Tax Division, Civil Trial Section, Central Region, Washington, DC, for Defendant-Appellee
    Before BENTON, BOWMAN, and KELLY, Circuit Judges.
   PER CURIAM.

Brad and Christine Francis appeal from the order of the District Court 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. 
      
      . The Honorable Greg Kays, Chief Judge, United States District Court for the Western District of Missouri.
     