NOT FOR PUBLICATION FILED
JUN 29 2022
UNITED STATES COURT OF APPEALS
MOLLY C. DWYER, CLERK
U.S. COURT OF APPEALS
FOR THE NINTH CIRCUIT
UNITED STATES OF AMERICA, No. 21-15311
Plaintiff-Appellee, D.C. No. 1:18-cv-01318-AWI-SKO
v.
MEMORANDUM*
PAUL D. WELDON,
Defendant-Appellant,
and
STATE OF CALIFORNIA FRANCHISE
TAX BOARD; COUNTY OF FRESNO;
CITY OF FRESNO,
Defendants.
Appeal from the United States District Court
for the Eastern District of California
Anthony W. Ishii, District Judge, Presiding
Submitted June 15, 2022**
Before: SILVERMAN, WATFORD, and FORREST, Circuit Judges.
Paul D. Weldon appeals pro se from the district court’s summary judgment
*
This disposition is not appropriate for publication and is not precedent
except as provided by Ninth Circuit Rule 36-3.
**
The panel unanimously concludes this case is suitable for decision
without oral argument. See Fed. R. App. P. 34(a)(2).
for the United States in its action seeking to reduce federal tax assessments to
judgment, and foreclose on tax liens. We have jurisdiction under 28 U.S.C.
§ 1291. We review de novo. Hughes v. United States, 953 F.2d 531, 541 (9th Cir.
1992). We affirm.
The district court properly granted summary judgment for the United States
regarding Weldon’s assessed tax liabilities for the 2000, 2002 through 2008, 2010,
2012, and 2013 tax years because the government introduced evidence of its
deficiency determinations, and Weldon failed to raise a genuine dispute of material
fact as to whether the determinations were invalid. See Palmer v. IRS, 116 F.3d
1309, 1312 (9th Cir. 1997) (explaining that the IRS’s deficiency determinations are
entitled to the presumption of correctness unless the taxpayer submits competent
evidence that the assessments were “arbitrary, excessive, or without foundation”);
see also Fed. R. Evid. 803(8)(b) (a record or statement of a public office is
admissible where opponent has “not show[n] that the source of information or
other circumstances indicates a lack of trustworthiness”); Hardy v. Comm’r, 181
F.3d 1002, 1005 (9th Cir. 1999) (affirming IRS determination of unreported
income based on third-party reporting); Laurins v. Comm’r, 889 F.2d 910, 912
(9th Cir. 1989) (“The regulations and procedures for compromises under 26 U.S.C.
§ 7122 are the exclusive method of settling claims.”).
The district court properly granted summary judgment for the United States
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regarding the attachment of tax liens to Weldon’s property because Weldon failed
to raise a genuine dispute of material fact as to whether the liens against his
property were invalid. See 26 U.S.C. § 7403(c) (authorizing the district court to
decree a sale of property subject to a federal tax lien).
We reject as meritless Weldon’s contention that the district court lacked
jurisdiction. See 26 U.S.C. §§ 7401, 7403 (authorizing the government to
commence civil actions for the recovery of taxes and enforcement of liens).
We do not consider matters not specifically and distinctly raised and argued
in the opening brief, or arguments and allegations raised for the first time on
appeal. See Padgett v. Wright, 587 F.3d 983, 985 n.2 (9th Cir. 2009).
AFFIRMED.
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