FILED
United States Court of Appeals
Tenth Circuit
July 15, 2008
UNITED STATES COURT OF APPEALS
Elisabeth A. Shumaker
Clerk of Court
TENTH CIRCUIT
RONALD JOE SAMUELSON,
Plaintiff-Appellant, No. 08-3034
v. District of Kansas
UNITED STATES OF AMERICA, (D.C. No. 07-CV-1264-JTM-KMH)
Defendant-Appellee.
ORDER AND JUDGMENT *
Before TACHA, KELLY and McCONNELL, Circuit Judges.
Plaintiff-Appellant Ronald Joe Samuelson initially failed to file federal tax
returns for five of the years between 1995 and 2003; later, he filed amended
returns for those years but did not pay any taxes. The Internal Revenue Service
assessed additional taxes, late filing penalties, other penalties, and interest for
those tax years, and after providing notice and an (unused) opportunity for a
*
After examining the briefs and appellate record, this panel has determined
unanimously that oral argument would not materially assist in the determination
of this appeal. See Fed. R. App. P. 34(a)(2); 10 th Cir. R. 34.1(G). This case is
therefore submitted without oral argument. This order and judgment is not
binding precedent, except under the doctrines of law of the case, res judicata, and
collateral estoppel. It may be cited, however, for its persuasive value consistent
with Fed. R. App. P. 32.1 and 10 th Cir. R. 32.1.
hearing, levied Mr. Samuelson’s wages. Some, but not all, of the resulting tax
liens were later released. On September 7, 2007, Mr. Samuelson filed suit to
quiet title to his wages, on various grounds.
In a Memorandum and Order filed on January 16, 2008, the district court
dismissed certain of the counts of the complaint, and granted summary judgment
in favor of the government on the other counts. On appeal, Mr. Samuelson makes
four arguments: (1) that the government had not proven he was a taxpayer, (2)
that the government had not proven he was liable for a federal tax, (3) that the
government had not proven he was subject to its legislative jurisdiction, and (4)
that the government did not provide a “competent witness” to prove its
allegations. These arguments border on the frivolous, if they do not pass over the
line. The tax assessments were made in proper form and proven through
appropriate documentation. We affirm for the reasons stated by the district court.
The judgment of the United States District Court for the District of
Kansas is AFFIRMED.
Entered for the Court
Michael W. McConnell
Circuit Judge
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