United States v. Tony Helms

MEMORANDUM

Defendant Estate of Tony J. Helms, the taxpayer who is now deceased, appeals the district court’s grant of summary judgment in favor of the government. Reviewing de novo, Holmes v. Merck & Co., 697 F.3d 1080, 1082 (9th Cir.2012), we affirm.

1. The district court did not err by shifting the burden of proof to Defendant and affording the assessments a presumption of correctness. Rapp v. Comm’r, 774 F.2d 932, 935 (9th Cir.1985). In the district court, Defendant failed to dispute that the government carried its initial burden under Palmer v. U.S.I.R.S., 116 F.3d 1309 , 1312 (9th Cir.1997), so that issue is waived. See O’Guinn v. Lovelock Corr. Ctr., 502 F.3d 1056 , 1063 n. 3 (9th Cir.2007) (holding that arguments not raised before the district court generally are waived). Moreover, Defendant’s challenge to the government’s use of the bank records method to calculate its assessments is squarely foreclosed by our precedent. See Choi v. Comm’r, 379 F.3d 638, 639-40 (9th Cir.2004) (upholding the bank records method of assessment as reasonable).

2. No genuine issue of fact exists as to whether the assessments were arbitrary, excessive, or without foundation. Palmer, 116 F.3d…