Myron Kantor Jeanne B. Kantor v. United States

991 F.2d 803 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. Myron KANTOR; Jeanne B. Kantor, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee. No. 92-36643. United States Court of Appeals, Ninth Circuit. Submitted April 7, 1993. * Decided April 15, 1993. Before BROWNING, KOZINSKI and RYMER, Circuit Judges. 1 MEMORANDUM ** 2 Taxpayers Myron and Jeanne B. Kantor appeal pro se from the district court's summary judgment in favor of the Internal Revenue Service ("IRS") in the Kantors' 28 U.S.C. § 2410 quiet title action. 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, 496 U.S. 937 (1990), and affirm. 3 The Kantors contend that the IRS's tax liens against their property are invalid because the Kantors never received notice and demand for payment of taxes as required under 26 U.S.C. § 6303 (a). This contention lacks merit. 4…