Stewart

FOR PUBLICATION

UNITED STATES COURT OF APPEALS

FOR THE NINTH CIRCUIT

MORSE STEWART; JEANINE STEWART,  No. 05-36112 Plaintiffs-Appellants, D.C. No. v.  CV-05-00194-

UNITED STATES OF AMERICA, GMK/DCA

Defendant-Appellee.  OPINION

Appeal from the United States District Court for the District of Oregon Garr M. King, District Judge, Presiding

Argued and Submitted Submitted December 6, 2007* Portland, Oregon

Filed January 15, 2008

Before: Diarmuid F. O’Scannlain, Susan P. Graber, and Consuelo M. Callahan, Circuit Judges.

Opinion by Judge O’Scannlain

*This panel unanimously finds this case suitable for decision without oral argument. See Fed. R. App. P. 34(a)(2). COUNSEL

Morse and Jeanine Stewart, Vernonia, Oregon, filed briefs pro se as plaintiffs-appellants.

Karen G. Gregory, Attorney, Tax Division, United States Department of Justice, Washington, DC, filed a brief for the 544 STEWART v. UNITED STATES defendant-appellee; Frank P. Cihlar, Attorney, Tax Division, United States Department of Justice, Washington, DC, Eileen J. O’Connor,…