Kandi

NOT FOR PUBLICATION FILED

UNITED STATES COURT OF APPEALS NOV 14 2025

MOLLY C. DWYER, CLERK

U.S. COURT OF APPEALS

FOR THE NINTH CIRCUIT

UNITED STATES OF AMERICA, No. 24-615 D.C. No. 3:22-cv-05653-RJB Plaintiff - Appellee,

v. MEMORANDUM*

EMIEL ALI KANDI,

Defendant - Appellant.

Appeal from the United States District Court for the Western District of Washington Robert J. Bryan, District Judge, Presiding

Submitted November 12, 2025**

Before: SCHROEDER, RAWLINSON, and NGUYEN, Circuit Judges.

Emiel Ali Kandi appeals pro se in this action by the United States to reduce

Kandi’s tax liabilities to judgment. We have jurisdiction under 28 U.S.C. § 1291.

We review for an abuse of discretion the district court’s decisions related to service

of process. Efaw v. Williams, 473 F.3d 1038, 1040 (9th Cir. 2007). We affirm.

* 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).…