D. N. v. United States

FOR PUBLICATION

UNITED STATES COURT OF APPEALS

FOR THE NINTH CIRCUIT

D.N.,  No. 10-35037 Plaintiff-Appellant, v.  D.C. No. 6:09-cv-06180-AA

UNITED STATES OF AMERICA,

OPINION

Defendant-Appellee.  Appeal from the United States District Court for the District of Oregon Ann Aiken, District Judge, Presiding

Argued and Submitted October 8, 2010—Portland, Oregon

Filed November 22, 2010

Before: A. Wallace Tashima, Richard A. Paez and Richard R. Clifton, Circuit Judges.

Opinion by Judge Clifton

18669 D.N. v. UNITED STATES 18671

COUNSEL

Christopher D. Hatfield, Hurley, Re, P.C., Bend, Oregon, for the plaintiff-appellant.

John A. DiCicco, Acting Assistant Attorney General; Kenneth L. Greene and Jennifer M. Rubin (argued), Tax Division, U.S. Department of Justice, Washington, D.C., for the defendant- appellee.

OPINION

CLIFTON, Circuit Judge:

After his father died, D.N., a minor, was paid funds held in his father’s 401(k) retirement account. Through his legal rep- resentative, D.N. acknowledges that the “distributee” of such money is liable for income tax on it but contends that he…