United States v. Filson

PER CURIAM: *

Roger Filson, pro se, appeals the district court’s order granting summary judgment to the United States that allowed foreclosure of a tax lien against his property. Filson argues that there is a genuine issue of material fact as to the existence of tax liabilities giving rise to the lien. For the following reasons, we AFFIRM.

I. FACTUAL AND PROCEDURAL BACKGROUND

Despite earning a combined income greater than $60,000 per year, Roger and Polly Filson filed returns with the Internal Revenue Service (“IRS”) stating that they earned zero taxable income from 1994-98. To support this…