United States v. Randal Howard , 442 F. App'x 262 ( 2011 )

FILED
NOT FOR PUBLICATION JUL 7 2011
MOLLY C. DWYER, CLERK
UNITED STATES COURT OF APPEALS U .S. C O U R T OF APPE ALS
FOR THE NINTH CIRCUIT
UNITED STATES OF AMERICA, No. 10-15644
Plaintiff - Appellee, D.C. No. 4:07-cv-00620-DCB
v.
MEMORANDUM *
RANDAL W. HOWARD,
Defendant - Appellant,
and
DEPARTMENT OF ARIZONA
REVENUE,
Defendant.
Appeal from the United States District Court
for the District of Arizona
David C. Bury, District Judge, Presiding
Submitted June 15, 2011 **
Before: CANBY, O’SCANNLAIN, and FISHER, Circuit Judges.
*
This disposition is not appropriate for publication and is not precedent
except as provided by Ninth Circuit Rule 36-3.
**
The panel unanimously concludes this case is suitable for decision
without oral argument. See Fed. R. App. P. 34(a)(2).
Randal W. Howard appeals pro se from the district court’s summary
judgment for the government in its action to reduce to judgment unpaid tax
assessments and foreclose on federal tax liens on Howard’s property. We have
jurisdiction under 28 U.S.C. § 1291. We review de novo, Hughes v. United States,
953 F.2d 531, 541 (9th Cir. 1992), and we affirm.
The district court properly granted summary judgment because Howard
failed to controvert the government’s Certificates of Assessments and Payments
demonstrating that the assessments were properly made. See id. at 540
(Certificates of Assessments and Payments are “probative evidence in and of
themselves and, in the absence of contrary evidence, are sufficient to establish that
. . . assessments were properly made.”). Accordingly, the district court properly
concluded that Howard’s property could be sold to satisfy his tax debt. See 26
U.S.C. §§ 7402(a), 7403(a).
Howard’s remaining contentions are unpersuasive.
AFFIRMED.
2 10-15644