U.S. v. KERSTEN

No. 97-16977.

155 F.3d 1177 (1998)

UNITED STATES Of America; Donna Mills, Revenue Officer, Plaintiffs-Appellees, v. Timothy Allen KERSTEN, Defendant-Appellant.

United States Court of Appeals, Ninth Circuit.

Decided September 25, 1998.


Attorney(s) appearing for the Case

Timothy Kersten, Susanville, CA, pro se for defendant-appellant.

Anthony T. Sheehan, Tax Division, United States Department of Justice, Washington, DC, for plaintiffs-appellees.

Before: O'SCANNLAIN, FERNANDEZ, and TASHIMA, Circuit Judges.


PER CURIAM.

Timothy Kersten appeals the district court's denial of his application for the return of assets and for the stay of an auction. We have jurisdiction pursuant to 28 U.S.C. § 1291.

Kersten was a dentist who apparently did not file tax returns for many years. The IRS assessed liability against Kersten for his unpaid taxes, and sent a revenue officer to his office to demand payment. Kersten refused to pay. The IRS then applied ex parte...

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