United States Court of Appeals FOR THE EIGHTH CIRCUIT ___________ No. 97-1867 ___________ Richard Mathis; Doyle Mathis; * Scot Mathis; Leona Mathis, * * Appellants, * * Appeal from the United States v. * District Court for the * District of South Dakota.

Internal Revenue Service, United States * of America, ex rel. the Internal * [UNPUBLISHED] Revenue Use Service, * * Appellee. * ___________ Submitted: December 3, 1997 Filed: January 6, 1998 ___________ Before WOLLMAN, LOKEN, and HANSEN, Circuit Judges. ___________ PER CURIAM.

Richard, Doyle, Scot, and Leona Mathis (Mathises) appeal from the district court&s1 adverse grant of summary judgment in their action asserting a wrongful levy

The HONORABLE LAWRENCE L. PIERSOL, United States District Judge for the District of South Dakota. claim pursuant to 26 U.S.C. § 7426. After reviewing the record and the parties& briefs, we conclude the district court correctly determined the Mathises lacked standing to maintain this action. Accordingly, we affirm. See 8th Cir. R. 47B.

A true copy.

Attest: CLERK, U.S. COURT OF APPEALS, EIGHTH CIRCUIT.

-2-