Tanner

MEMORANDUM **

Appellants Stephen A. Tanner and Jacquelyn E. Tanner (“Taxpayers”) appeal the partial grant of summary judgment in favor of the United States (the “Government”) dismissing Taxpayers’ complaint seeking to quiet title in certain real property against tax liens for allegedly unpaid taxes for the years 1984-89. Taxpayers contend the district court’s order contained the following three reversible errors: 1) the district court improperly considered evidence that should have been excluded under Rule 37(c) of the Federal Rules of Civil Procedure; 2) Taxpayers had inadequate time for discovery before summary judgment was granted; and 3) the Government provided insufficient evidence to support summary judgment.

This Court reviews for an abuse of discretion a district court’s decision on whether to exclude evidence under Rule 37. See Unigard Sec. Ins. Co. v. Lakewood Eng’g & Mfg. Corp., 982 F.2d 363 , 367 (9th Cir.1992). Rule 37(c)(1) provides for the exclusion of evidence that was not disclosed pursuant to Rule 26(a). Rule 26(a)(1), which covers the initial disclosures Taxpayers assert were not provided, requires that such disclosures be made within 10 days after the Rule…