Ben Weigandt, Plaintiff-appellant, v. United States of America, Defendant-appellee, 98 F.3d 1348 (9th Cir. 1996)

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U.S. Court of Appeals for the Ninth Circuit - 98 F.3d 1348 (9th Cir. 1996) Submitted Oct. 7, 1996. *Decided Oct. 9, 1996

Before: BEEZER, KOZINSKI, and KLEINFELD, Circuit Judges.

MEMORANDUM** 

Ben Weigandt appeals pro se the district court's summary judgment in favor of the United States in his action under 28 U.S.C. § 2410(a) (1) alleging that the federal tax lien on his property is invalid as a result of procedural defects in the assessment upon which the lien is based. We have jurisdiction pursuant to 28 U.S.C. § 1291. We review de novo, Kruso v. International Tel. & Tel. Corp., 872 F.2d 1416, 1421 (9th Cir. 1989), cert. denied, 496 U.S. 937 (1990), and we affirm for the reasons stated by the district court in its order filed January 4, 1996.

AFFIRMED.

 *

The panel unanimously finds this case suitable for decision without oral argument. See Fed. R. App. P. 34(a); 9th Cir.R. 34-4

 **

This disposition is not appropriate for publication and may not be cited to or by the courts of this circuit except as provided by 9th Cir.R. 36-3

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