United States v. Layman

MEMORANDUM**

Zeke Layman and Darline Koff appeal pro se from the district court’s summary judgment in favor of the United States, directing foreclosure of liens imposed with respect to unpaid federal income tax liabilities. We have jurisdiction pursuant to 28 U.S.C. § 1291. We review de novo, Feiler v. United States, 62 F.3d 315, 316 (9th Cir.1995), and we affirm.

The underlying tax assessments were reduced to a judgment in a separate proceeding, which Layman and Koff do not contest. The district court properly rejected Layman and Koffs contention that under the pertinent statute of…