
    Michael S. LACY, Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.
    No. 07-3453.
    United States Court of Appeals, Eighth Circuit.
    Submitted: Jan. 28, 2009.
    Filed: Feb. 3, 2009.
    Before RILEY, SMITH, and BENTON, Circuit Judges.
   PER CURIAM.

Michael Lacy challenges the tax court’s order dismissing his pro se petition and imposing a $7,500 penalty under 26 U.S.C. § 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. 
      
      . The Honorable Stanley J. Goldberg, United States Tax Court Judge.
     