John Hansen v. United States

995 F.2d 231 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. John HANSEN, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee. No. 92-56363. United States Court of Appeals, Ninth Circuit. Submitted May 25, 1993. * Decided June 4, 1993. Before: HUG, WIGGINS, and THOMPSON, Circuit Judges. 1 MEMORANDUM ** 2 John Hansen appeals pro se the district court's summary judgment in favor of the United States in Hansen's suit for refund of penalties and interest assessed against him by the Internal Revenue Service ("IRS"). We have jurisdiction pursuant to 28 U.S.C. § 1291 . We review de novo, Conklin Bros. of Santa Rosa, Inc. v. United States, 986 F.2d 315, 316 (9th Cir.1993), and affirm. 3 The IRS assessed a penalty against Hansen pursuant to 26 U.S.C. § 6656 for making his employment tax payments directly to the IRS Service Center in Fresno, California rather than depositing his payments with an authorized government depositary. 1 The Secretary of the…