United States v. Norman D. Carter, Cecilia P. Carter

Norman D. Carter appeals pro se the district court’s orders granting the United States’ motion for summary judgment and denying Carter’s motion for reconsideration.

FACTS

On December 8, 1987, the United States filed a complaint against Norman D. and Cecilia P. Carter (the “Carters”) in the federal district court for the Western District of Washington. The government sought to reduce to judgment certain unpaid tax liabilities of the Carters and to recover under 26 U.S.C. § 7405 (b) an erroneous tax refund paid to Norman Carter.

The case was scheduled for trial on April 17, 1989. On that date the government filed a motion for summary judgment, and the Carters filed a motion to dismiss. The trial was then postponed and put on a trailing calendar so that a higher priority criminal trial could proceed. When the case was called for trial on April 20, 1989, the Carters failed to appear. The district court then granted the government’s motion for summary judgment.

The Carters filed a motion for reconsideration on June 5, 1989 and a supplemental motion for reconsideration on June 26, 1989. The district court denied the Carters’ motion on July 14, 1989. Norman Carter appeals both the…