Case ID: f-appx_14/html/0741-01.html
Source: Caselaw Access Project
Author: {"author": "PER CURIAM.", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

UNITED STATES of America, Plaintiff-Appellee, v. Larry J. SWARTZENDRUBER; Rozella L. Swartzendruber; Defendants-Appellants, Elanar Gardens, an unincorporated business, Defendant.
    No. 00-2448.
    United States Court of Appeals, Eighth Circuit.
    Submitted July 3, 2001.
    Decided July 24, 2001.
    Before MORRIS SHEPPARD ARNOLD, RICHARD S. ARNOLD, and FAGG, Circuit Judges.
   [UNPUBLISHED]

PER CURIAM.

Larry J. and Rozella L. Swartzendruber appeal the district court’s decision permitting the government to reduce certain tax assessments to judgment, and to foreclose on tax hens. On appeal, the Swartzendrubers contend the court lacked jurisdiction to adjudicate their case. We conclude the district court correctly resolved the Swartzendrubers’ contention. See 26 U.S.C. §§ 7402-7403; 28 U.S.C. § 1340; 28 U.S.C. § 1345; United States v. Gerads, 999 F.2d 1255, 1256 (8th Cir.1993) (per curiam), cert, denied, 510 U.S. 1193, 114 S.Ct. 1300, 127 L.Ed.2d 652 (1994); United States v. Kruger, 923 F.2d 587 (8th Cir. 1991).

Accordingly, we affirm. See 8th Cir. R. 47B.