Earl Winebrenner v. United States

Plaintiff/appellant Earl Winebrenner (“Winebrenner”) filed an action against the United States and Elmer Kletke (“Kletke”), a District Director of the Internal Revenue Service (“IRS”), seeking a quiet title order and the removal of tax liens on their property pursuant to 28 U.S.C. § 2410 and 26 U.S.C. § 7426 and general damages. On July 27, 1988, the district court dismissed the wrongful levy action for failing to file within the limitations period and the claim for general damages. On May 1, 1989, the district court granted the government’s motion for summary judgment on the remaining quiet title action and dismissed the action against Kletke. Winebrenner has appealed. We affirm.

FACTS AND PROCEEDINGS

The Internal Revenue Service made federal tax assessments against Dudley Steele (“taxpayer”) in 1985 and 1986. Revenue Officer Douglas McDonald (“McDonald”) believed the taxpayer owned certain real property at 1829 Val Verde Lane, Delano, California. The record owners of the property are Winebrenner and his wife, Emo-gene Winebrenner. In May, July, and August, 1986, the IRS recorded Nominee Notices of Federal Tax liens for the taxpayer’s unpaid federal tax liabilities specifying…