Source: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-ca8-16-01034/USCOURTS-ca8-16-01034-0/pdf.json

Nature of Suit Code: 870
Nature of Suit: Tax Suits
Cause of Action: 

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United States Court of Appeals

For the Eighth Circuit

___________________________

No. 16-1034

___________________________

United States of America

lllllllllllllllllllll Plaintiff - Appellee

v.

Mark W. Jones

lllllllllllllllllllll Defendant - Appellant

State of Minnesota

lllllllllllllllllllll Defendant

____________

Appeal from United States District Court 

for the District of Minnesota - Minneapolis

____________

 Submitted: November 23, 2016

Filed: December 1, 2016

[Unpublished]

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Before SHEPHERD, ARNOLD, and KELLY, Circuit Judges. 

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PER CURIAM.

Appellate Case: 16-1034 Page: 1 Date Filed: 12/01/2016 Entry ID: 4474607 
Mark Jones appeals the district court’s adverse grant of summary judgment in 1

this action brought by the government to obtain a tax-liability judgment and an order

of sale on real property. After carefully reviewing the record, and the parties’

arguments on appeal, we conclude that the district court’s decision was proper. See

Beaulieu v. Ludeman, 690 F.3d 1017, 1024 (8th Cir. 2012) (grant of summary

judgment reviewed de novo); In re Harker, 357 F.3d 846, 848-49 (8th Cir. 2004) (tax

assessments made by IRS are presumed correct and taxpayer bears burden to prove

by preponderance of evidence that assessment is erroneous); States v. Bierbrauer, 936

F.2d 373, 374 (8th Cir. 1991) (26 U.S.C. § 7403 authorizes federal district court to

order sale of property in which delinquent taxpayer has interest in order to satisfy

taxpayer’s debt). Accordingly, we affirm. See 8th Cir. R. 47B. 

______________________________

The Honorable Patrick J. Schiltz, United States District Judge for the District 1

of Minnesota, adopting the report and recommendation of the Honorable Franklin L.

Noel, United States Magistrate Judge for the District of Minnesota.

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Appellate Case: 16-1034 Page: 2 Date Filed: 12/01/2016 Entry ID: 4474607