Orville R. Goodwin v. United States of America Calvin E. Esselstrom Joseph Phillips

Orville R. Goodwin appeals the district court’s summary judgment order which upheld the government's seizure and sale of his property for delinquent payroll taxes. Goodwin contends that the seizure and sale should be set aside because the government did not literally comply with the notice requirements of 26 U.S.C. § 6335 . He also contends that the district court erred by ruling that the statute of limitations had not expired prior to seizure of the subject property.

I

In 1974, Goodwin failed to pay payroll taxes amounting to $34,704.98. On July 12, 1976, the Internal Revenue Service (IRS) assessed those taxes, and on July 27, 1976, the IRS filed a notice of federal tax lien on Goodwin’s undivided one-half interest in residential real property located at 1709 Gladstone Avenue, San Jose, California (the Gladstone property). From 1976 to 1985, Goodwin entered into various agreements with the IRS to pay the taxes in installments but failed to make any payments. He also signed four separate waiver forms which extended the statute of limitations for collecting the taxes. The last waiver expired on December 31, 1990.

On April 9,1985, two IRS agents went to the Gladstone property and…