United States v. Katherine G. D. Bourbon Formige, Beatrice M. Scott-Hansen, (Intervenor-Defendant)

Opinion PER CURIAM.

This is an appeal from the denial by the District Court of appellant’s motion to intervene in the present ease. Appellant sought, by means of intervention, to overturn a default judgment for unpaid taxes entered against her mother. The District Court held that only a taxpayer may challenge the validity of a tax assessment, and denied appellant’s motion accordingly. We affirm.

I

This case arises out of the complicated tax affairs of Katherine Bourbon-Formige, appellant’s mother and the taxpayer in the present case. During the taxable years in question Mrs. Formige was a dual…