316 F. App'x 681

UNITED STATES of America, Plaintiff-Appellee, v. David E. LAUGENOUR; Kelly Laugenour; et al., Defendants-Appellants.

No. 07-16212.

United States Court of Appeals, Ninth Circuit.

Submitted Feb. 18, 2009.*

Filed March 6, 2009.

Robert J. Branman, Guy Patrick Jennings, Goud P. Maragani, Bridget Rowan, U.S. Department of Justice, Washington, DC, for Plaintiff-Appellee.

Kelly Laugenour, Chico, CA, pro se. David E. Laugenour, Auburn, CA, pro se.

Debra L. Laugenour, Auburn, CA, pro se.

Before BEEZER, FERNANDEZ, and W. FLETCHER, Circuit Judges.

MEMORANDUM **

David E. Laugenour and Kelly Laugen-our appeal pro se from the district court’s summary judgment in an action brought by the United States to reduce to judgment income and employment tax assessments against plaintiffs and to foreclose tax liens against certain real property. We have jurisdiction under 28 U.S.C. § 1291. We review de novo, Morrison v. Hall, 261 F.3d 896, 900 (9th Cir.2001), and we affirm.

The district court properly granted summary judgment to the United States because defendants failed to controvert Certificates of Assessments and Payments demonstrating that the tax assessments were properly made. See Hughes v. United States, 953 F.2d 531, 540 (9th Cir.1992) (explaining that Certificates of Assessments and Payments are “probative evidence in and of themselves and, in the absence of contrary evidence, are sufficient to establish that ... assessments were properly made.”).

Appellants’ remaining contentions are unpersuasive.

AFFIRMED.

United States v. Laugenour
316 F. App'x 681

Case Details

Name
United States v. Laugenour
Decision Date
Mar 6, 2009
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316 F. App'x 681

Jurisdiction
United States

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