United States v. Robert Smith, Sr.

MEMORANDUM

Taxpayer Robert Smith appeals pro se from the district court’s summary judgment for the United States in its action to reduce to judgment federal income tax assessments from tax years 1999 to 2002. 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 the government submitted Form 4340s for years 1999 to 2002, and Smith failed to raise a genuine dispute of material fact as to the validity of assessments made for those tax years. See Palmer v. I.R.S., 116 F.3d 1309 , 1312 (9th Cir.1997) (Internal Revenue Service assessments for unpaid taxes entitled to presumption of correctness unless taxpayer submits competent evidence that the assessments were “arbitrary, excessive, or without foundation”); Hughes, 953 F.2d at 535 (official certificates, such as a Form 4340, can constitute proof of the fact that assessments were actually and properly made); see also Hansen v. United States, 7 F.3d 137, 138 (9th Cir.1993) (per curiam) (taxpayers’ conclusory, self-serving affidavit did not raise a triable dispute so as to undermine the…