T hi s di s pos i t i on i s notappr opr i a t e f orpubl i c a t i on and i s notpr e c e de nt * e xc e pta s pr ovi de d by9th C i r . R . 36- 3.

T he pa ne l una ni m ous l yc onc l ude s thi s c a s e i s s ui t abl e f orde c i s i on ** w ith o u t o r a l a r g u m e n t. See F ed. R . A pp . P . 34 (a )( 2). NOT F OR P UB L I CAT I ON UN I TE D STATE S C OU RT OF APPE ALS FOR T HE NI NTH CI RC UI T TH O M A S L. RY TH ER, P la in tif

f - A p p e lla n t, v. UN I T E D S T AT E S OF AME R I C A, D ef

endant- A pp el l ee . N o. 11- 56022 D . C. N o . 2 : 1 0 - c v - 0 4 5 8 1 - J H N - J CG ME MOR AN DU M *

A pp ea l fr om the U ni t ed S t at es D i stri ctC ou rt f o rth e C e n tr a l D is tr ic t o f C a lif o rn ia J a c que l i ne H . N guy e n, D i s tr i c tJ udge , P r e s i di ng S ubm i tt e d S e pt e m be r24, 2013 ** B efo re: R A W L IN S O N , N . R . S M IT H , an d C H R IS T E N , C i rcu i tJu d g es. T ho m as L . R yther app ea l s pro se fr om the di stri ctcourt ’ s s um m ary j udgm e ntf

orthe I nt e rna l R e ve nue S e rvi c e ( “ I R S ” ) i n hi s a c t i on s e e ki ng ar e f und of trus t - f und r e c ove rype na l t i e s i m pos e d unde r26 U . S . C . § 6672. W e ha ve ju r is d ic tio n u n d e r2 8 U .S .C . § 1 2 9 1 . W e r e v ie w d e n o v o . B uf f alow v. U

ni ted 

# FI LED OC T 04 2013 M OLLY C. DW Y ER, CLERK U . S. C O U R T OF APPE ALS11- 56022 2 Stat es , 1 0 9 F. 3 d 5 7 0 , 5 7 2 ( 9 th Ci r . 1 9 9 7 ) . W e a f f i rm. T he di s tr i c tc ourtpr ope r l ygr a nt e d s um m a ryj udgm e ntf orthe I R S on R y the r ’ s r e f

und c l a i m s be c aus e R y the rf a i l e d t o e s t abl i s h age nui ne di s put e of m a t e r i a l f

a c ta s t o w he the rhe w a s a“ r e s pons i bl e pe r s on” a tK ni ghtS t e e l w ho a c te d w illf

u llyin f a ilin g to c o lle c t o rp a yo v e rw ith h e ldtru s t- f u n d ta x e s . P urce l l

v. U ni ted Stat es , 1 F . 3d 932, 936- 38 ( 9th C i r . 1993) ( di s c us s i ng “ r e s pons i bl e pe r s on” and “ w i l l ful ness ” e l em ent s r equi re d for i m po si t i on of pers on al l i abi l i ty und er § 6 6 7 2 ) . T h e d is tr ic t c o u rt p r o p e r lyg r a n te d s u m m a ryju d g m e n t f o rth e I R S o n its c o u n t e r c l a i m t o r e d u c e th e u n p a i d a s s e s s me n t s t o j u d g me n tb e c au s e th e I RS i ntr oduc e d e vi de nc e of

the a s s e s s m e nt s , a nd R y the rf a i l e d t o pr e s e nts uf

f i c i e nt e v id e n c e to r e f

u te th e p r e s u m p tio n o f

th e irv a lid ity . See O l i ve r v . U ni ted Stat es , 92 1 F . 2d 91 6, 91 9-20 (9th C i r. 19 90 ) ( se tt i ng forth b urdens of proo f i n t ax c ol l e c t i on a c t i ons , a nd c onc l udi ng tha ta s s e s s m e nt s w e r e s uf f i c i e nt l ys upport e d by e v id e n c e th a t c o rp o r a te b o o k k e e p e rp a ido th e rb ills w ith k n o w le d g e th a t c o rp o r a te ta x e s w e r e u n p a id ) . C o n tr a ryto R y th e r ’s c o n te n tio n , th e d is tr ic t c o u rt p r o p e r ly de t e rm i ne d tha tthe r e w a s no tr i abl e di s put e a s t o w he the rthe I R S pr ope r l ys e nt R y th e rth e n o tic e s r e q u ir e d b y§ 6 6 7 2 ( b ) . See 26 U . S . C . §§ 6672( b) & 6212( b) ( 1) ( r e q u is ite n o tic e is s u f

f ic ie n t if m a ile d to ta x p a y e r ’s la s t k n o w n a d d r e s s ) .11- 56022 3 R yther’ s c on t ent i on s thathe i s no l on ger l i abl e f or the trust -f

un d t axes be c aus e of

the I R S ’ s a l l e ge d f

a i l ur e s t o a c c e ptapa rt i a l pa y m e nta nd t o c ol l e c tthe ta x e s d u r in g K n ig h t S te e l’s b a n k ru p tc yp r o c e e d in g s a r e u n p e r s u a s iv e . Se e, e . g. , P u r c e ll , 1 F . 3 d at9 3 9 (fo r g o v ern m en tt o b e est o p p ed , ag g ri ev ed p arty m u st de m ons tr a t e “ a f

f i rm a t i ve c onduc tgoi ng be y ond m e r e ne gl i ge nc e ” a nd “ tha tthe g o v e rn m e n t’s a c t w ill c au s e as e r io u s in ju s tic e a n d th e im p o s itio n o f e s to p p e l w ill notundul yha rm the publ i c i nt e r e s t ” ( c i t a t i on a nd i nt e rna l quot a t i on m a rks om i tt ed)) . AF F I RME D.