Elmer P. SCHECKEL; Joseph E. Scheckel; Mark T. Scheckel, Appellants, v. UNITED STATES of America; Internal Revenue Service, Appellees, 191 F. App'x 511

[UNPUBLISHED] PER CURIAM. Elmer, Joseph, and Mark Scheckel appeal the district court’s dismissal of their civil rights lawsuit for failure to state a claim. Having conducted de novo review, see Atkinson v. Bohn, 91 F.3d 1127, 1128-29 (8th Cir.1996) (per curiam), we affirm for the reasons explained by the district court, see 8th Cir. R. 47B. We also deny appellants’ pending motion. . The Honorable Linda R. Reade, United States District Judge for the Northern District of Iowa.