PER CURIAM.
Michael Lacy challenges the tax court’s order dismissing his pro se petition and imposing a $7,500 penalty under 26 U.S.C. § 6673. After careful review, we conclude that the dismissal and the penalty were each proper. Accordingly, we affirm. See 8th Cir. R. 47B. All pending motions are denied. . The Honorable Stanley J. Goldberg, United States Tax Court Judge.