Maisano v. Welcher

940 F.2d 499 68 A.F.T.R.2d 91 -5330, 91-2 USTC P 50,478 Ralph J. MAISANO, III; Audrey D. Maisano, Plaintiffs-Appellants, v. Robert L. WELCHER; C. Jameson; Ms. Harrison, Individually and as agents of the IRS; Department of the Treasury; Internal Revenue Service; United States of America; Reno Tow Service; John Does I-X; Jane Does I-X, Defendants-Appellees. No. 89-16004. United States Court of Appeals, Ninth Circuit. Submitted June 3, 1991. * Decided July 30, 1991. Ralph J. and Audrey D. Maisano, in pro. per. Gary R. Allen, Tax Div., Dept. of Justice, Washington, D.C., for defendants-appellees. Appeal from the United States District Court for the District of Nevada. Before KILKENNY, SNEED and FERGUSON, Circuit Judges. SNEED, Circuit Judge: 1 Plaintiffs Ralph J. and Audrey D. Maisano appeal pro se the district court's grant of summary judgment in favor of defendants in an action for return of property seized by the Internal Revenue Service (IRS) to satisfy the Maisanos' outstanding tax liabilities. We affirm. I. FACTS AND PROCEEDINGS BELOW 2 This action arises out of the Maisanos' failure to pay tax deficiencies assessed against them for the tax years 1982, 1983, and 1984. The…