United States v. McKenna

MEMORANDUM ***

Kenneth J. McKenna appeals the grant of summary judgment in favor of the United States in its action against McKenna, reducing unpaid tax assessments to judgment. We have jurisdiction pursuant to 28 U.S.C. § 1291 . We vacate in part, affirm in part, and remand for entry of judgment.

The lack of an amount on the form of judgment does not deprive us of jurisdiction. The order granting the government’s motion provides the necessary finality for purposes of appeal. See, e.g., Johnson v. Meltzer, 134 F.3d 1393, 1396 (9th Cir.1998) (“a district court’s discussion in the body of the order indicating its intent to make a final judgment suffices to create a final judgment.”).

The government now admits that it was time-barred from collecting for the 1992 tax year. The government also ad *707 mits that the district court’s order imported a typographical error regarding the amount of trust fund recovery penalties (the amount should have been $57,135.69 rather than $51,135.69). The judgment is. vacated in those two respects.

We affirm in all other respects. The government met its initial burden to demonstrate that McKenna owed unpaid tax assessments and penalties for the…