United States Court of Appeals
                           FOR THE EIGHTH CIRCUIT
                                    ___________

                                    No. 00-2662
                                    ___________

Michael E. Coolman,                    *
                                       *
             Appellant,                *
                                       *
      v.                               * Appeal from the United States
                                       * District Court for the
United States of America; Barbara      * District of Nebraska.
Donahoo; Internal Revenue Service,     *
                                       *    [UNPUBLISHED]
             Appellees.                *
                                  ___________

                          Submitted: November 6, 2000
                              Filed: November 9, 2000
                                  ___________

Before BEAM, FAGG, and LOKEN, Circuit Judges.
                           ___________

PER CURIAM.

        Michael Coolman appeals from the district court’s1 dismissal of his complaint
in which he claimed the Fifth Amendment relieved him of the duty to sign a federal
income tax form. Having carefully reviewed the record, we agree with the district court
that it lacked subject matter jurisdiction. See Warren v. United States, 

,
281-82 (5th Cir. 1989) (5 U.S.C. § 702 did not constitute waiver of sovereign immunity
where appellant claimed Fifth Amendment privilege from signing tax form); Ueckert

      1
        The Honorable William G. Cambridge, United States District Judge for the
District of Nebraska, now retired.
v. Comm’r of Internal Revenue, 

, 250 (8th Cir. 1983) (per curiam)
(taxpayer cannot rely on privilege against self-incrimination to refuse to file tax return
unless he can show danger is real and appreciable; taxpayer must make some positive
disclosure indicating where danger lies).

      Accordingly, we affirm. See 8th Cir. R. 47B.

      A true copy.

             Attest:

                     CLERK, U.S. COURT OF APPEALS, EIGHTH CIRCUIT.




                                           -2-