Upon review of the record, this Court on its own motion determines this case is appropriate for summary disposition. Accordingly, we affirm the district court’s order and judgment dismissing the claim of Andrew J. Holker, plaintiff and appellant, for abatement of a $500 penalty assessed under 26 U.S.C. § 6702 (1982), and for other relief. Affirmed. See 8th Cir. Rule 14.