United States Court of Appeals
                              For the Eighth Circuit
                          ___________________________

                                  No. 18-2447
                          ___________________________

                         Brad S. Francis; Christine C. Francis

                              lllllllllllllllllllllAppellants

                                            v.

                          Commissioner of Internal Revenue

                               lllllllllllllllllllllAppellee
                                     ____________

                      Appeal from The United States Tax Court
                                  ____________

                               Submitted: May 6, 2019
                                 Filed: May 9, 2019
                                   [Unpublished]
                                   ____________

Before COLLOTON, BOWMAN, and SHEPHERD, Circuit Judges.
                        ____________

PER CURIAM.

       Brad and Christine Francis appeal from the tax court’s1 dismissal--for lack of
prosecution--of their challenge to the Commissioner of Internal Revenue’s notice
asserting an income deficiency for 2013. Following a careful review, we conclude


      1
          The Honorable L. Paige Marvel, Chief Judge, United States Tax Court.
that the tax court had jurisdiction over the case, see Walters v. United States, 

, 1139 (8th Cir. 2007) (lower court’s determination of jurisdiction is
reviewed de novo); and did not abuse its discretion by dismissing the case for lack of
prosecution, see Long v. Comm’r, 

, 1143 (8th Cir. 1984) (per curiam)
(tax court’s dismissal for failure to prosecute is reviewed for abuse of discretion).
Accordingly, we affirm. See 8th Cir. R. 47B.
                       ______________________________




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