Marlin Arford Wanda Arford v. United States

Marlin and Wanda Arford appeal pro se the, district court’s grant of the government’s summary judgment motion in their quiet title action. The Arfords challenged the Air Force’s transfer of Marlin’s retirement pay to the Internal Revenue Service in satisfaction of unpaid tax assessments. The district court concluded that the government had not waived its immunity from suit. We find 28 U.S.C. § 2410 operates as a waiver of sovereign immunity and therefore reverse and remand to the district court for further proceedings on the merits.

BACKGROUND

The Internal Revenue Service assessed Marlin approximately $30,000 and Wanda $13,000 in back taxes and statutory additions for the years 1976, 1979 through 1982, 1984, and 1985. The IRS sent a notice of levy on Marlin’s retirement pay to the Retirement Pay Division of the Air Force. The IRS then credited $396, representing a portion of Marlin’s monthly retirement paycheck, to his outstanding tax account. Noticing the reduction, Marlin called the Air Force and was advised that the money was being used to satisfy unpaid tax assessments.

Wanda and Marlin sued the United States seeking to quiet title to and recover Marlin’s retirement pay.…