98 F. 3d 1348 - Weigandt v. United States
98 F3d 1348 Weigandt v. United States
98 F.3d 1348
78 A.F.T.R.2d 96-6941
Ben WEIGANDT, Plaintiff-Appellant,
v.
UNITED STATES of America, Defendant-Appellee.
No. 96-35243.
United States Court of Appeals, Ninth Circuit.
Submitted Oct. 7, 1996.*
Decided Oct. 9, 1996.
NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel.
Before: BEEZER, KOZINSKI, and KLEINFELD, Circuit Judges.
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MEMORANDUM**
Ben Weigandt appeals pro se the district court's summary judgment in favor of the United States in his action under 28 U.S.C. § 2410(a)(1) alleging that the federal tax lien on his property is invalid as a result of procedural defects in the assessment upon which the lien is based. We have jurisdiction pursuant to 28 U.S.C. § 1291. We review de novo, Kruso v. International Tel. & Tel. Corp., 872 F.2d 1416, 1421 (9th Cir.1989), cert. denied, 496 U.S. 937 (1990), and we affirm for the reasons stated by the district court in its order filed January 4, 1996.
AFFIRMED.