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                                   [Unpublished]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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