James D. Ford Sharon A. Ford v. United States of America, Internal Revenue Service

981 F.2d 1258 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. James D. FORD; Sharon A. Ford, Plaintiffs-Appellants, v. UNITED STATES of America, Internal Revenue Service, Defendant-Appellee. No. 91-36319. United States Court of Appeals, Ninth Circuit. Submitted Dec. 21, 1992. * Decided Dec. 24, 1992. Before TANG, NOONAN and T.G. NELSON, Circuit Judges. 1 MEMORANDUM ** 2 James and Sharon Ford appeal pro se the district court's summary judgment in favor of the United States and the Internal Revenue Service ("IRS") in the Fords' action challenging the assessment and collection of their income taxes for tax year 1983 and for a tax penalty for tax year 1986. We have jurisdiction pursuant to 28 U.S.C. 1291. We affirm. 3 The Fords failed to file a federal income tax return for tax year 1983. Following the government's notice of tax deficiency and the Fords' subsequent nonpayment, the IRS filed a federal tax lien for the liability against all of the Fords' property. It also served…