United States v. Mark W. Jones ( 2016 )

  •               United States Court of Appeals
                            For the Eighth Circuit
                                No. 16-1034
                             United States of America
                        lllllllllllllllllllll Plaintiff - Appellee
                                   Mark W. Jones
                      lllllllllllllllllllll Defendant - Appellant
                                 State of Minnesota
                             lllllllllllllllllllll Defendant
                     Appeal from United States District Court
                    for the District of Minnesota - Minneapolis
                          Submitted: November 23, 2016
                            Filed: December 1, 2016
    Before SHEPHERD, ARNOLD, and KELLY, Circuit Judges.
           Mark Jones appeals the district court’s1 adverse grant of summary judgment in
    this action brought by the government to obtain a tax-liability judgment and an order
    of sale on real property. After carefully reviewing the record, and the parties’
    arguments on appeal, we conclude that the district court’s decision was proper. See
    Beaulieu v. Ludeman, 
    690 F.3d 1017
    , 1024 (8th Cir. 2012) (grant of summary
    judgment reviewed de novo); In re Harker, 
    357 F.3d 846
    , 848-49 (8th Cir. 2004) (tax
    assessments made by IRS are presumed correct and taxpayer bears burden to prove
    by preponderance of evidence that assessment is erroneous); States v. Bierbrauer, 
    936 F.2d 373
    , 374 (8th Cir. 1991) (26 U.S.C. § 7403 authorizes federal district court to
    order sale of property in which delinquent taxpayer has interest in order to satisfy
    taxpayer’s debt). Accordingly, we affirm. See 8th Cir. R. 47B.
           The Honorable Patrick J. Schiltz, United States District Judge for the District
    of Minnesota, adopting the report and recommendation of the Honorable Franklin L.
    Noel, United States Magistrate Judge for the District of Minnesota.