GOVERNMENT OF GUAM v. GUERRERO

No. 19-16793.

11 F.4th 1052 (2021)

GOVERNMENT OF GUAM, Plaintiff-Appellee, v. Danny Leon GUERRERO; Jennifer Rose Rabago; Christine E. Evangelista; Freddie D. Aflague, Defendants-Appellants, and Monica Jane Aflague; Betty Jane Torre Blas, Defendants.

United States Court of Appeals, Ninth Circuit.

Filed August 31, 2021.


Attorney(s) appearing for the Case

Ronald I. Heller (argued), Torkildson Katz Hetherington Harris & Knorek, Honolulu, Hawaii; Michael J. Berman , Berman O'Connor & Mann, Hagåtña, Guam; for Petitioner.

Marianne Woloschuk (argued), Assistant Attorney General; Leevin Taitano Camacho , Attorney General; Office of the Attorney General, Tamuning, Guam; for Respondent.

Dissent by Judge Bennett


OPINION

Guam's Department of Revenue and Taxation (the Department) has concluded that Danny Leon Guerrero owes approximately $3.7 million in unpaid taxes to the United States Territory of Guam because he did not pay his full tax liability for the tax years 1999, 2000, 2001, and 2002 after belatedly filing his returns...

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