# U ni te d S ta te s Co ur t of A pp ea ls For the Eig hth Circu it

__ __ __ __ __ __ __ __ __ __ __ __ __ _ No. 1 7- 13 01

__ __ __ __ __ __ __ __ __ __ __ __ __ _ Uni te d S ta te s o f Am eri ca
ll ll ll ll ll ll ll ll ll ll l Pla in ti

ff - App el le e

v.
Lest er R. Ra m er; Mary Ram er
ll ll ll ll ll ll ll ll ll ll l Defe nd

an ts - App el la nt

s
Deer Cr eekFin an ci al Serv ic es , LLC; Sy cam or e Leas in g; Echo Acres ; Co nc ret e Co nc ep ts ; HIS M an ag em en t; Ben to n C ou nt y Tax C ol le ct or ; St at e o f Ark an sa s; Ark an sa s C omm is si on er o f St at e Lan ds
ll ll ll ll ll ll ll ll ll ll l Defe nd

an t s

__ __ __ __ __ __ App eal fro m

Uni te d S ta te s Di st ric t Co ur t fo r th e Weste rn Dis tri ct of Ark an sa s - F ay et te vi ll e

__ __ __ __ __ __ Su bm it te d: Octo be r 26 , 20 17 Fil ed : No ve m

be r 3, 2 01 7 [Un pu bl is he d]

__ __ __ __ __ __ Befo re COLLOTON, BOW MAN, an d KELLY, Circ ui t J ud ge s.

__ __ __ __ __ __ PER CURI AM.Lest er an d Mar y Ram er ap pe al fo l l o win g en try of de fau lt jud gm en t by th e

di st ric t co ur t in t h e go ve rn m en t’s ci vi l act io n to red uc e fed eral in co m e ta x

1

as se ss m en ts to jud gm en t an d en fo r c e f e d e r al ta x li en s ag ai ns t real pr op ert y
. The go ve rn m en t h as m ov ed forsan ct io ns on ap pe al

.
Hav in g care fu ll y rev ie wed th e reco rd , an d co ns id ered th e pa rti es ’ su bm is si on s
on ap pe al , we fin d th at th e Ram ers ’ ap pe l l a t e a r g u m en ts are fri vo lo us
. Fi rs t, th e di st ric t co ur t di d no t ab us e it s di sc ret io n in gr an ti ng de fau lt , as th e Ram ers affi rm at iv el y refu se d t o f i l e a n an swe r or ot he rwis e pa rti ci pa te in th e pr oc eed in gs
on ce th ei r m ot io n to di sm is s was de ni ed

. See Fed

. R. Ci v. P. 12 (a)( 4) (A) (an swe r is du e 14 da y s aft er c o u r t d en ie s m ot io n to di sm is s) ; 55 (a) (d efau lt jud gm en t is

warra nt ed whe n th e de fen da nt “ ha s fai le d to pl ead or ot he rwis e de fen d” ); Ack ra Di r e ct Mk tg

. Co rp
. v. Fi ng erh ut Co rp ., 86 F.3 d 85 2, 85 7 (8 th Ci r. 19 96 ) (d efau lt jud gm en t is ap pr op ria te if th e co nd uc t is wil lfu l, co nt um aci ou s, or in te nt io na l). Nex t, th e go ve rn m en t ha d st an di ng to br in g th is de bt -co ll ect io n act io n un de r s p e ci fic st atut or y au th or it y
. See 26 U.S.C. § 74 03 (a), (c) (g ov ern m en t m ay br in g ci vi l act io n to en fo rce ta x li en s; whe re ta x de bt is es ta bl is he d , c o ur t m ay or de r sa le of pr op ert y
an d di st rib ut io n of pro ceed s)

. Fu rth er, the di st ric t cou rt di d no t abu se it s di sc ret io n in de nyin g th e Ram ers ’ recu sa l m ot io n. See Uni te d St at es v. Oak s, 60 6 F.3 d 53 0, 53 7 (8 th Ci r. 20 10 ) (rec us al de ci si on is rev ie wed fo r ab us e o f d is cret io n; jud ge is pr es um ed im

pa rti al , an d pa rty se ek in g di sq ua li fic at io n b e a r s su bs ta nt ia l bu rd en of pr ov in g th at jud ge ’s im

pa rti al it y m ig ht reas on ab ly be qu es ti on ed ; ad ve rs e ru li ng s do

no t es tabl is h bi a s )

. W e reject th e Ram ers ’ rem ai ni ng arg um en ts fo r th e reas on s art ic ul at edby the di st ric t co ur t.

Thi s co ur t m ay award “

jus t da m ag es ” an d si ng le or do ub le co st s if it de te rm in es th at an ap pe al i s f

r i v ol ou s. 28 U.S.C. § 19 12 ; Fed

. R. App

. P. 38

. In th is cas e,

The Hon or ab le Tim ot hy L. Bro ok s, Uni te d S t a t es Dis tri ct Ju dg e fo r th e 1 W es te rn Dis tri ct of Ark an sa s. -2

-sa nc ti on s are ap pr op ria te

. See Uni te d St at es v. Gerad s, 99 9 F.2 d 12 55 , 12 56 –5 7 (8 th

C i r
. 19 93 ) (p er cu ria m ) (rejec ti ng fri vo lo us ta x- pr ot es te r arg um en ts ; gr an ti n g go ve rn m en t’s m ot io n fo r sa nc ti on s fo r fri vo lo us ap pe al ).

The jud gm en t is affi rm ed , se e 8t h Ci r. R. 47 B, an d th is co ur t gr an ts th e go ve rn m en t’s m ot io n fo r sa nc ti on s i n t he am ou nt of $ 8,0 00

.

__ __ __ __ __ __ __ __ __ __ __ __ __ __ __

-3

-