Unpublished Disposition, 849 F.2d 1476 (9th Cir. 1988)

MEMORANDUM^** 

William and Elizabeth Russell, pro se, appeal the district court's grant of summary judgment in favor of the Commissioner in their suit seeking a refund of a $500 penalty assessment. The Russells contend the district court erred because it disregarded their willingness to make a "positive disclosure" to the court of their reasons for asserting the fifth amendment privilege against self-incrimination on their tax return. The Commissioner requests sanctions on appeal.

The judgment is affirmed. Unless the danger was readily apparent to the court, the burden of showing that there is a danger of self-incrimination rested with the Russells. United States v. Carlson, 617 F.2d 518, 523 (9th Cir.), cert. denied, 449 U.S. 1010 (1980); United States v. Neff, 615 F.2d 1235, 1240 (9th Cir.), cert. denied, 447 U.S. 925 (1980). The Russells failed to provide the district court with any information that the danger of self-incrimination was real, and there is nothing in the record to indicate that any danger was present. See Edwards v. Commissioner, 680 F.2d 1268, 1270 (9th Cir. 1982) (per curiam).

AFFIRMED.