Isley

MEMORANDUM *

Ronald and Margaret Isley appeal the district court’s grant of summary judgment for the IRS on their tax refund claim. They argue the district court erred when it concluded that they lacked standing to seek a refund and that their claims were barred by res judicata. We affirm the district court because Ronald and Margaret Isley lack standing to seek a refund, because their claim is barred by res judicata, and because the Isleys cannot prevail on the substance of them claim. See Walton v. U.S. Marshals Service, 492 F.3d 998 , 1009 n. 4 (9th Cir.2007) (“[W]e may affirm the district court’s grant of summary judgment on any ground supported by the record.”).

Because Margaret Isley was not “the person who made the [alleged] overpayment,” 26 U.S.C. § 6402 (a), she lacks standing to claim a refund. See United States v. Elam, 112 F.3d 1036, 1038 (9th Cir.1997). If Margaret Isley believes that the bankruptcy estate improperly paid Ronald Isley’s tax debt with assets on which she held a lien, her remedy lies against the bankruptcy estate or Ronald Isley, not the IRS.

Had Ronald Isley not declared bankruptcy, he would clearly have statutory standing under 26 U.S.C. § 6402 to…