United States of America v. Lonnie G. Vernon; Karen L. Vernon

This disposition is not appropriate for publication and is not precedent*
except as provided by 9th Cir. R. 36-3.
The panel unanimously concludes this case is suitable for decision**
without oral argument. See Fed. R. App. P. 34(a)(2).
NOT FOR PUBLICATION
UNITED STATES COURT OF APPEALS
FOR THE NINTH CIRCUIT
UNITED STATES OF AMERICA,
Plaintiff-counter-defendant -
Appellee,
v.
LONNIE G. VERNON; KAREN L.
VERNON,
Defendants-counter-
claimants-plaintiffs - Appellants.
No. 11-35515
D.C. No. 4:09-cv-00038-LRS
MEMORANDUM*
Appeal from the United States District Court
for the District of Alaska
Lonny R. Suko, District Judge, Presiding
Submitted October 9, 2012**
Before: RAWLINSON, MURGUIA, and WATFORD, Circuit Judges.
Lonnie G. Vernon and Karen L. Vernon appeal pro se from the district
court’s summary judgment in the government’s action to reduce unpaid tax
FILED
OCT 16 2012
MOLLY C. DWYER, CLERK
U .S. C OU R T OF APPE ALS

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11-35515 2
assessments to judgment and to foreclose on federal tax liens on the Vernons’
property. We have jurisdiction under 28 U.S.C. § 1291. We review de novo.
Stead v. United States, 419 F.3d 944, 947 n.3 (9th Cir. 2005). We affirm.
The district court properly granted summary judgment because the Vernons
failed to establish a genuine dispute of material fact as to whether the
government’s assessments and all required notices were properly made. See
Hansen v. United States, 7 F.3d 137, 138 (9th Cir. 1993) (“Form 4340 is probative
evidence in and of itself and, in the absence of contrary evidence, is sufficient to
establish that notices and assessments were properly made.” (alteration, citation,
and internal quotation marks omitted)). Accordingly, the district court properly
concluded that the Vernons’ property could be sold to satisfy their tax debt. See 26
U.S.C. § 7403(a).
The Vernons’ contentions that the government lacks the authority to
assess or collect taxes and their contentions concerning discovery are unpersuasive.
AFFIRMED.

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