ORDER

Craig Benton appeals from the denial of his motion to dismiss a petition filed by Trish Vincent, acting as the Missouri Director of Revenue, after entry of a monetary judgment against him. After a thorough review of the record, we find that the judgment is supported by substantial evidence, is not against the weight of the evidence, and that no error of law appears. An extended opinion would have no prece-dential value, but a memorandum explaining the reasons for our decision has been provided to the parties.

Judgment affirmed. Rule 84.16(b).