United States v. Michael J. Willenberg

34 F.3d 1075 74 A.F.T.R.2d 94 -5930 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel.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. Michael J. WILLENBERG, Defendant-Appellant. No. 93-17223. United States Court of Appeals, Ninth Circuit. Submitted Aug. 3, 1994. * Decided Aug. 9, 1994. Before: WALLACE, Chief Judge, HUG and RYMER, Circuit Judges. 1 MEMORANDUM ** 2 Michael J. Willenberg appeals pro se the district court's summary judgment for the United States in the government's action for declaratory and injunctive relief. In its action, the government sought expungement of a document entitled "Notice of Default and Claim of Lien" that Willenberg had recorded against the property of an Internal Revenue Service officer. We have jurisdiction pursuant to 28 U.S.C. Sec. 1291 . We review de novo, Huff v. United States, 10 F.3d 1440, 1443 (9th Cir.1993), cert. denied, 114 S.Ct. 2706 (1994), and affirm. 3 The record shows that IRS officer Carl G. Becker was involved in an…