Stephen Wayne Carlson appeals the district court’s 1 dismissal of his civil case, in which he asserted a variety of claims based on events related to the assessment and collection of his tax liabilities. Upon our careful de novo review, see Hastings v. Wilson, 516 F.3d 1055, 1058 (8th Cir. 2008) (standard of review), we affirm for the reasons explained by the district court. See 8th Cir. R. 47B.