United States v. Michael Flaherty

MEMORANDUM

Michael William Flaherty appeals pro se from the district court’s summary judgment in the United States’ action to reduce to judgment federal income tax assessments against Flaherty for tax years 1999, 2000, and 2001, and to foreclose on federal tax liens on his property to satisfy the judgment. We have jurisdiction under 28 U.S.C. § 1291 . See Fed. R.App. P. 4(a)(2). We review de novo, Stead v. United States, 419 F.3d 944 , 947 n. 3 (9th Cir.2005), and we affirm.

The district court properly granted summary judgment because Flaherty failed to raise a genuine dispute of material fact to rebut the presumption of correctness to the Internal Revenue Service’s (“IRS”) deficiency determinations and assessments of unpaid taxes, penalties, and interest against him. See Palmer v. I.R.S., 116 F.3d 1309 , 1312 (9th Cir.1997) (IRS assessments for unpaid taxes entitled to presumption of correctness unless taxpayer submits competent evidence that the assessments were arbitrary, excessive, or without foundation); Hansen v. United States, 7 F.3d 137, 138 (9th Cir.1993) (per curiam) (taxpayers’ self-serving affidavit did not raise a triable dispute because IRS tax assessments are…