United States of America, Plaintiff-appellant, v. Ben N. Young, Defendant-appellee,, 9 F.3d 1555 (9th Cir. 1993)

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US Court of Appeals for the Ninth Circuit - 9 F.3d 1555 (9th Cir. 1993) Submitted Nov. 1, 1993. *Decided Nov. 4, 1993

Before: ALARCON, LEAVY, and KLEINFELD, Circuit Judges.


As the result of Ben Young's failure to pay federal employment taxes for two quarters during 1983, the government brought this action to reduce to judgment and foreclose tax liens on Young's half-interest in his residence. The district court entered judgment in favor of the government but, believing it had the discretionary authority to reduce the amount of interest owed under 26 U.S.C. § 6601, limited the government's recovery to $15,000. Because federal courts lack such discretionary authority, see Purcell v. United States, 1 F.3d 932, 942-43 (9th Cir. 1993), the decision of the district court is



The panel unanimously finds this case suitable for submission on the record and briefs and without oral argument. Fed. R. App. P. 34(a) and 9th Cir.R. 34-4


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