United States Court of Appeals FOR THE EIGHTH CIRCUIT ___________ No. 07-3405 ___________ Mark A. Willett, * * Appellant, * * v. * Appeal from the United States * Tax Court.

Commissioner of Internal Revenue, * * [UNPUBLISHED] Appellee. * ___________ Submitted: March 6, 2009 Filed: April 1, 2009 ___________ Before BYE, COLLOTON, and GRUENDER, Circuit Judges. ___________ PER CURIAM.

Mark Willett challenges the tax court’s1 order dismissing his pro se petition and imposing a $10,000 penalty under 26 U.S.C. § 6673. After careful review, we conclude that the dismissal and the penalty were proper. Accordingly, we affirm. See 8th Cir. R. 47B. All pending motions are denied. ______________________________

The Honorable Stanley J. Goldberg, United States Tax Court Judge.