Jones
Jones v. United States
Opinion
Lead Opinion
MEMORANDUM **
Robert Alan Jones (“Jones”) appeals pro se the district court’s judgment after a bench trial finding that the Internal Revenue Service (“IRS”) assessment against him was timely made. Jones also appeals the district court’s denial of his Rule 60(b) motion. We have jurisdiction pursuant to 28 U.S.C. § 1291 . We review for clear error the district court’s factual findings, Ting v. AT&T, 319 F.3d 1126 , 1135 (9th Cir.2003), and for abuse of discretion the denial of a Rule 60(b) motion, G.C. & K.B. Invs., Inc. v. Wilson, 326 F.3d 1096, 1108 (9th Cir.2003). We affirm.
The IRS submitted a number of official documents (including Form 4340, Form 23C, and Form 8166) to demonstrate that a valid assessment had been made. Jones presented no evidence to refute this showing other than his testimony that he did not receive notice of the assessment. Accordingly, the district court did not err in finding that the assessment had been timely made. See Hughes v. United States, 953 F.2d 531, 535 (9th Cir.1992) (holding that IRS official certificates are sufficient, in the absence of contrary evidence, to establish that tax assessments were validly made).