Thomas J. Faust v. United States

28 F.3d 105 74 A.F.T.R.2d 94 -5194 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. Thomas J. FAUST, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee. No. 93-16833. United States Court of Appeals, Ninth Circuit. Argued and Submitted June 14, 1994. Decided July 7, 1994. Before: HUG, SCHROEDER, and FERNANDEZ, Circuit Judges. 1 MEMORANDUM * 2 Thomas Faust appeals pro se the district court's judgment in favor of the United States after a bench trial in his action challenging the IRS's assessment of penalties and interest for unpaid payroll withholding and FICA taxes of Valley Shipbuilding, Inc. See 26 U.S.C. Sec. 6672 (a). We affirm. I. Jurisdiction 3 The government argues that there is no appellate jurisdiction. We disagree. The district court entered judgment on August 20, 1992. Faust filed a timely notice on October 16, 1992. See Fed.R.App.P. 4(a) (appeal from judgment in civil case in which United States is a party must be filed within 60 days of entry…