Robert F. Lonneker Arleen Lonneker v. United States

967 F.2d 588 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. Robert F. LONNEKER; Arleen Lonneker, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee. No. 91-35860. United States Court of Appeals, Ninth Circuit. Submitted May 26, 1992. * Decided June 2, 1992. Before FARRIS, DAVID R. THOMPSON and FERNANDEZ, Circuit Judges. 1 MEMORANDUM ** 2 Robert and ArLeen Lonneker appeal pro se the district court's summary judgment in their action seeking to quiet title to property upon which the Internal Revenue Service ("IRS") had liens. We have jurisdiction pursuant to 28 U.S.C. § 1291 . We review de novo, Kruso v. International Tel. & Tel. Corp., 872 F.2d 1416 , 1421 (9th Cir.1989), cert. denied, 110 S.Ct. 3217 (1990), and affirm. 3 The Lonnekers filed suit in district court to quiet title to property that was subject to IRS liens in order to satisfy federal tax assessments for tax years 1979 and 1980. The Lonnekers contend that the liens are invalid…