United States Court of Appeals For the Eighth Circuit ___________________________

No. 17-3682 ___________________________

Henry J. Langer; Patricia K. Langer

lllllllllllllllllllllAppellants

v.

Commissioner of Internal Revenue

lllllllllllllllllllllAppellee ____________

Appeal from The United States Tax Court

____________

Submitted: September 13, 2018 Filed: September 18, 2018 [Unpublished] ____________

Before KELLY, ERICKSON, and GRASZ, Circuit Judges. ____________

PER CURIAM.

Henry and Patricia Langer appeal the tax court’s1 decision, following a bench trial, upholding the Commissioner of Internal Revenue’s determination that they were liable for fraud penalties for tax years 2011-2013.

1 The Honorable Joseph W. Nega, United States Tax Court Judge. Following a careful review, see Campbell v. Comm’r, 164 F.3d 1140, 1142 (8th Cir. 1999) (standard of review for tax court decisions), we conclude that the Commissioner’s determination was correct, for the reasons explained by the tax court. Accordingly, we affirm. See 8th Cir. R. 47B. ______________________________

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