Joseph Stepard Malania Stepard v. United States

60 F.3d 834 76 A.F.T.R.2d 95 -5587, 95-2 USTC P 50,413 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. Joseph STEPARD; Malania Stepard, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee. No. 94-16037. United States Court of Appeals, Ninth Circuit. Submitted June 26, 1995. * Decided June 30, 1995. Before: O'SCANNLAIN, LEAVY and HAWKINS, Circuit Judges. 1 MEMORANDUM ** 2 Joseph and Malania Stepard appeal pro se the district court's summary judgment for the United States in the Stepards's action seeking to quiet title to their property pursuant to 28 U.S.C. Sec. 2410 . The Stepards challenge the validity of tax liens placed on their property by the Internal Revenue Service ("IRS") for tax liabilities for 1981, 1982, 1984, and 1985. The Stepards also appeal the district court's denial of their motion for a continuance pursuant to Fed. R. Civ. P. 56(f), and denial of their motion to alter or amend the judgment pursuant to Fed. R. Civ. P. 59(e). We review de…