Alvin A. Tolbert appeals the district court’s 1 adverse grant of summary judgment in this tax action. After careful de novo review, see Johnson v. Blaukat, 453 F.3d 1108, 1112 (8th Cir. 2006), we conclude that summary judgement was appropriate for the reasons stated by the district court, see Gentry v. United States, 962 F.2d 555, 557-58 (6th Cir. 1992). We also conclude that the district court did not abuse its discretion in declining to amend the judgment. See Christensen v. Qwest Pension Plan, 462 F.3d 913, 920 (8th Cir. 2006).

Accordingly, we affirm. See 8th Cir. R. 47B. We also deny the pending motions for sanctions.