United States Court of Appeals For the Eighth Circuit ___________________________

No. 18-2988 ___________________________

Brad S. Francis; Christine C. Francis

lllllllllllllllllllllPlaintiffs - Appellants

v.

United States of America

lllllllllllllllllllllDefendant - Appellee ____________

Appeal from United States District Court for the Western District of Missouri - Kansas City ____________

Submitted: May 9, 2019 Filed: May 14, 2019 [Unpublished] ____________

Before COLLOTON, BOWMAN, and SHEPHERD, Circuit Judges. ____________

PER CURIAM.

Brad and Christine Francis appeal the district court’s1 dismissal, for lack of subject matter jurisdiction, of their civil suit challenging their liability for federal

1 The Honorable Greg Kays, United States District Judge for the Western District of Missouri. taxes and penalties. Having carefully reviewed the record and the Francises’ arguments on appeal, we conclude the court did not err in dismissing the complaint, see Laclede Gas Co. v. St. Charles Cnty., Mo., 713 F.3d 413, 417 (8th Cir. 2013) (de novo review of dismissal for lack of subject matter jurisdiction); and that the district court judge did not err by failing to sua sponte recuse himself, see United States v. Melton, 738 F.3d 903, 905 (8th Cir. 2013) (when raised for the first time on appeal, decision not to recuse is reviewed for plain error). Accordingly, we affirm, see 8th Cir. R. 47B, and we deny the pending appellate motion. ______________________________

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