United States v. Floyd J. Fitch, Mary K. Fitch v. United States of America Joan Rockwood Corey Angel Century 21 Amber Realty State of California

978 F.2d 716 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. UNITED STATES of America, Plaintiff-Appellee, v. Floyd J. FITCH, Defendant-Appellant. Mary K. FITCH, Plaintiff-Appellant, v. UNITED STATES of America; Joan Rockwood; Corey Angel; Century 21 Amber Realty; State of California, Defendants-Appellees. Nos. 91-55259, 91-55462. United States Court of Appeals, Ninth Circuit. Submitted July 31, 1992. * Decided Oct. 30, 1992. Before: KILKENNY, GOODWIN and FERGUSON, Circuit Judges. 1 MEMORANDUM ** 2 In these consolidated appeals, Floyd J. Fitch ("Floyd") and his wife, Mary K. Fitch ("Mary"), separately challenge the foreclosure sales of their property for unpaid taxes. We reject their arguments and affirm both judgments. FACTS AND PRIOR PROCEEDINGS 3 As the result of Floyd's refusal to file personal income tax returns for the years 1979 through 1982, and because he filed false W-4 forms in 1982 and 1986, the Internal Revenue Service ("IRS" or "government") assessed back…