United States Court of Appeals FOR THE EIGHTH CIRCUIT ___________ No. 99-1917 ___________ Joseph Mays, * * Appellant, * * Appeal from the United States v. * District Court for the * Eastern District of Missouri.

Commissioner of Internal Revenue, * * [UNPUBLISHED] Appellee. * ___________ Submitted: May 7, 1999 Filed: July 12, 1999 ___________ Before McMILLIAN, LOKEN, and MURPHY, Circuit Judges. ___________ PER CURIAM.

Joseph Mays commenced this action challenging an income tax deficiency determination by the Commissioner of Internal Revenue for Mr. Mays’s 1997 tax year.

The district court1 dismissed the complaint on the ground that a taxpayer who wishes to challenge a deficiency prior to paying the tax must proceed by petition to the United States Tax Court. See 26 U.S.C. §§ 6213, 7442. Mr. Mays appeals. We affirm for

The HONORABLE STEPHEN N. LIMBAUGH, United States District Judge for the Eastern District of Missouri. the reason stated by the district court. See 8th Cir. R. 47A(a). We deny Mr. Mays’s motion to correct the district court’s docket entries.

A true copy.

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

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