United States v. One 1954 Rolls Royce Silver Dawn, Serial Number Snf107, California License 1bt Lz64, Its Tools and Appurtenances

This appeal involves the forfeiture of a 1954 Rolls Royce automobile that was used in an illegal tax shelter investment. The automobile’s owner, Richard I. Chira, contests the forfeiture on the grounds that his vehicle was not used in the tax shelter scheme and that the delay in instituting forfeiture proceedings was unreasonable. The district court ordered forfeiture of the automobile. We affirm.

I. FACTUAL BACKGROUND

This matter was tried on stipulated facts. The material facts are as follows:

On August 10, 1981, Richard I. Chira (“claimant”) and Garrison M. Everett were convicted before the United States District Court for the Central District of California of conspiracy to impair, impede and obstruct the Internal Revenue Service (“IRS”) and the Department of Treasury in the collection of taxes, in violation of 18 U.S.C. § 371 . This court affirmed. United States v. Everett, 692 F.2d 596 (9th Cir.1982), cert. denied, 460 U.S. 1051 , 1053, 103 S.Ct. 1498 , 75 L.Ed.2d 930 (1983). Claimant and Everett were found guilty of conspiracy to sell tax shelter investments in 1981 which had been backdated to 1980 for the purpose of allowing a fictitious buyer to claim deductions on his…