United States v. Michael Benoit

MEMORANDUM

Michael Benoit appeals pro se from the district court’s summary judgment for the United States in its action to reduce to judgment federal income tax assessments and to foreclose liens on Benoit’s real property in order to satisfy deficiencies from tax years 1995 and 1996. We have jurisdiction under 28 U.S.C. § 1291 . We review de novo, Hughes v. United States, 953 F.2d 531, 541 (9th Cir.1992), and we affirm.

The district court properly granted summary judgment to the United States because the government submitted Form 4340 for years 1995 and 1996, and Benoit failed to produce any evidence that undermined the validity of the assessed amounts. See Palmer v. I.R.S., 116 F.3d 1309 , 1312 (9th Cir.1997) (Internal Revenue Service assessments for unpaid taxes entitled to presumption of correctness unless taxpayer submits competent evidence that the assessments were arbitrary, excessive, or without foundation); Hughes, 953 F.2d at 535 (official certificates, such as Form 4340, can constitute proof of the fact that the assessments were actually and properly made); see also Hansen v. United States, 7 F.3d 137, 138 (9th Cir.1993) (per curiam) (taxpayers’ conclusory,…