Hansen

MEMORANDUM **

Christopher M. Hansen appeals pro se from the district court’s summary judgment in favor of the United States in its action brought under 26 U.S.C. §§ 7402 and 7408 to enjoin Hansen from promoting, selling, and otherwise furthering tax avoidance schemes. We have jurisdiction under 28 U.S.C. § 1291 . We review for an abuse of discretion the grant of an injunction, United States v. Estate Pres. Servs., 202 F.3d 1093 , 1097 (9th Cir.2000), and de novo the grant of summary judgment, Scott v. Pasadena Unified Sch. Dist., 306 F.3d 646 , 652 (9th Cir.2002). We affirm.

Summary judgment was proper because Hansen failed to raise a genuine issue of material fact as to whether the tax avoidance plans that he sold on two websites constituted conduct subject to penalty under 26 U.S.C. §§ 6700 or 6701. Accordingly, because the statutory requirements were met, the district court did not abuse its discretion by granting injunctive relief to the United States. See Estate Pres. Servs., 202 F.3d at 1098 (explaining that an injunction should be granted if statutory requirements are met).

The district court did not abuse its discretion by striking Hansen’s affidavit in opposition to…