United States v. Theresa R. Methot

980 F.2d 740 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel.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. Theresa R. METHOT, Defendant-Appellant. No. 91-56180. United States Court of Appeals, Ninth Circuit. Submitted Nov. 23, 1992. * Decided Dec. 1, 1992. Before SCHROEDER, FLETCHER and NOONAN, Circuit Judges. 1 MEMORANDUM ** 2 Theresa Methot appeals pro se from the district court's summary judgment for the United States in its action to recover assessed income taxes and additions to tax from Methot for the tax years 1970 through 1977. Methot contends that the district court lacked jurisdiction over the United States' action to reduce the assessed taxes to judgment because the action was time-barred under 26 U.S.C. § 6502 (a)(1). We have jurisdiction over this appeal pursuant to 28 U.S.C. § 1291 , and we affirm. 3 Under the statute in effect at the time the United States assessed taxes against Methot, an action to reduce the assessments to judgment must have…