United States Court of Appeals For the Eighth Circuit ___________________________

No. 18-3526 ___________________________

Brian Benson,

lllllllllllllllllllllAppellant,

v.

Commissioner of Internal Revenue,

lllllllllllllllllAppellee. ____________

Appeal from The United States Tax Court ____________

Submitted: July 30, 2019 Filed: August 2, 2019 [Unpublished] ____________

Before COLLOTON, WOLLMAN, and ERICKSON, Circuit Judges. ____________

PER CURIAM.

Brian Benson appeals from a tax court decision1 which sustained the Commissioner of Internal Revenue’s determination denying his request for innocent spouse relief under 26 U.S.C. § 6015. We review the tax court’s determination

1 The Honorable Richard T. Morrison, United States Tax Court Judge. whether to award equitable relief under § 6015(f) for abuse of discretion. We conclude on review of the record that the tax court did not abuse its discretion, and we therefore affirm. See 8th Cir. R. 47B. ______________________________

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