United States v. Mark W. Jone

Filing

PER CURIAM OPINION FILED - THE COURT: Bobby E. Shepherd, Morris S. Arnold and Jane Kelly (UNPUBLISHED) [4474607] [16-1034]

United States Court of Appeals
For the Eighth Circuit
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No. 16-1034
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United States of America
lllllllllllllllllllll Plaintiff - Appellee
v.
Mark W. Jones
lllllllllllllllllllll Defendant - Appellant
State of Minnesota
lllllllllllllllllllll Defendant
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Appeal from United States District Court
for the District of Minnesota - Minneapolis
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Submitted: November 23, 2016
Filed: December 1, 2016
[Unpublished]
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Before SHEPHERD, ARNOLD, and KELLY, Circuit Judges.
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PER CURIAM.

Appellate Case: 16-1034

Page: 1

Date Filed: 12/01/2016 Entry ID: 4474607

Mark Jones appeals the district court’s1 adverse grant of summary judgment in
this action brought by the government to obtain a tax-liability judgment and an order
of sale on real property. After carefully reviewing the record, and the parties’
arguments on appeal, we conclude that the district court’s decision was proper. See
Beaulieu v. Ludeman, 690 F.3d 1017, 1024 (8th Cir. 2012) (grant of summary
judgment reviewed de novo); In re Harker, 357 F.3d 846, 848-49 (8th Cir. 2004) (tax
assessments made by IRS are presumed correct and taxpayer bears burden to prove
by preponderance of evidence that assessment is erroneous); States v. Bierbrauer, 936
F.2d 373, 374 (8th Cir. 1991) (26 U.S.C. § 7403 authorizes federal district court to
order sale of property in which delinquent taxpayer has interest in order to satisfy
taxpayer’s debt). Accordingly, we affirm. See 8th Cir. R. 47B.
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1

The Honorable Patrick J. Schiltz, United States District Judge for the District
of Minnesota, adopting the report and recommendation of the Honorable Franklin L.
Noel, United States Magistrate Judge for the District of Minnesota.
-2-

Appellate Case: 16-1034

Page: 2

Date Filed: 12/01/2016 Entry ID: 4474607