Michael Ross Behr v. United State

Filing 920101104


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United States Court of Appeals FOR THE EIGHTH CIRCUIT ___________ No. 10-2090 ___________ Michael Ross Behr, Appellant, v. United States of America, Appellee. * * * * Appeal from the United States * District Court for the * District of Minnesota. * * [UNPUBLISHED] * ___________ Submitted: November 4, 2010 Filed: November 4, 2010 ___________ Before WOLLMAN, MELLOY, and GRUENDER, Circuit Judges. ___________ PER CURIAM. Michael Behr appeals the district court's1 dismissal of his complaint alleging that the Internal Revenue Service (IRS) improperly collected taxes from him. Upon careful de novo review, see Carter v. Arkansas, 392 F.3d 965, 968 (8th Cir. 2004) (de novo review of Fed. R. Civ. P. 12(b)(6) dismissal); Lemonds v. St. Louis County, 222 F.3d 488, 492 (8th Cir. 2000) (de novo review of Fed. R. Civ. P. 12(b)(1) dismissal), we affirm for the reasons stated by the district court, see 8th Cir. R. 47B. ______________________________ The Honorable John R. Tunheim, United States District Judge for the District of Minnesota, adopting the report and recommendations of the Honorable Raymond L. Erickson, United States Magistrate Judge for the District of Minnesota, now retired. 1

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