TAX PROTESTER'S FIFTH AMENDMENT CLAIM DISMISSED.

                            [UNPUBLISHED]

[1] Michael Coolman appeals from the district court's ¹ 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, 874 F.2d 280, 281-82 (5th Cir. 1989) (5 U.S.C. section 702 did not constitute waiver of sovereign immunity where appellant claimed Fifth Amendment privilege from signing tax form); Ueckert v. Comm'r of Internal Revenue, 721 F.2d 248, 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).

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

A true copy.

Attest:

Clerk, U.S. Court of Appeals, Eighth Circuit.