United States v. Ralph Rohner

SILER, Circuit Judge.

In this civil tax case, Ralph Rohner appeals from the district court’s order denying his motions for summary judgment and to compel certain discovery and granting summary judgment in favor of the United States. (No. 14-4135.) In a separate appeal, Rohner also challenges the district court’s denial of his motions for relief from judgment under Rule 60(b) of the Federal Rules of Civil Procedure. (No. 15—3083.) For the reasons stated below, we AFFIRM.

FACTUAL AND PROCEDURAL BACKGROUND

Rohner did not directly pay federal taxes in 1996, 1997, 2000, 2001, 2003, 2006, and 2008. 1…