In the Matter of the Tax Indebtedness of Ronald J. Allisonunited States of America, Plaintiff-appellee, v. Ronald Jesse Allison, Defendant-appellant, 132 F.3d 38 (9th Cir. 1997)

MEMORANDUM^* 

Ronald Jesse Allison appeals pro se the district court's denial of (1) Allison's "motion to quash service of federal tax liens, levy, notice of seizure. and writ of entry for lack of in personam jurisdiction, and writ of entry for lack of in personam jurisdiction, lack of subject matter jurisdiction, procedural defects & lack of due process," and (2) Allison's "motion for summary ruling" on the prior motion. The district court denied the motions after granting the government's ex parte application pursuant to 26 U.S.C. § 7402(a) for a writ of entry to enter certain real property for the purpose of seizing assets in an attempt to collect Allison's delinquent federal income tax liabilities.

The district court properly denied the motions because Allison, who was not a party to the ex parte writ of entry proceedings, cannot use those proceeding as a forum for airing his assessment and collection grievances with the Internal Revenue Service. See generally United States v. Condo, 782 F.2d 1502, 1506 (9th Cir. 1986) (rejecting as irrelevant to an application for writ of entry a taxpayer's pending civil challenge to the validity of assessment); see also United States v. First Nat'l City Bank, 568 F.2d 853, 858 (2d Cir. 1977) (analogizing pre-seizure summary IRS enforcement proceedings to a police officer's application for a search warrant and rejecting taxpayer's attempt to intervene therein).

Allison's request for attorneys fees on appeal is denied.

AFFIRMED.