United States v. Hope Springs Corporation

MEMORANDUM

Taxpayers Daniel R. and Maire E. Black (“the Blacks”) and Hope Springs Corporation Sole (“Hope Springs”) appeal the district court’s orders dismissing the Blacks’ motion to dismiss and granting summary judgment in favor of the government in the government’s action to reduce the Blacks’ tax liabilities to judgment and foreclose tax liens against certain real properties. We have jurisdiction under 28 U.S.C. § 1291 . We affirm.

We review the existence of subject matter jurisdiction, and the district court’s grant of summary judgment, de novo. Marin Gen. Hosp. v. Modesto & Empire Traction Co., 581 F.3d 941, 944 (9th Cir.2009); Ingham v. United States, 167 F.3d 1240, 1243 (9th Cir.1999).

The Blacks and Hope Springs raise several challenges to the government’s actions in bringing this suit. None has merit.

First, the district court correctly concluded that the government had proper authorization to bring suit pursuant to 26 U.S.C. §§ 7401 and 7403. The government produced a May 4, 2006 letter from the IRS Office of Chief Counsel requesting the Department of Justice to file an action against the Blacks, and the U.S. Attorney for the Eastern District of Washington, a…