Maisano v. Welcher

SNEED, Circuit Judge:

Plaintiffs Ralph J. and Audrey D. Maisa-no appeal pro se the district court’s grant of summary judgment in favor of defendants in an action for return of property seized by the Internal Revenue Service (IRS) to satisfy the Maisanos’ outstanding tax liabilities. We affirm.

I

FACTS AND PROCEEDINGS BELOW

This action arises out of the Maisanos’ failure to pay tax deficiencies assessed against them for the tax years 1982, 1988, and 1984. The Maisanos’ liability for these deficiencies was upheld by this court in appeals from two previous actions. See Maisano v. United States, 908…