Summary
affirming entry of permanent injunction against promoters of abusive corporation sole tax scheme
Summary of this case from United States v. KegleyOpinion
No. 08-15750 D.C. No. 3:05-CV-03073-EHC
11-01-2011
UNITED STATES OF AMERICA, Plaintiff - Appellee, v. ELIZABETH A. GARDNER, DBA Bethal Aram Ministries and FREDRIC A. GARDNER, DBA Bethal Aram Ministries, Defendants - Appellants.
NOT FOR PUBLICATION
MEMORANDUM
This disposition is not appropriate for publication and is not precedent except as provided by 9th Cir. R. 36-3.
Appeal from the United States District Court
for the District of Arizona
Earl H. Carroll, District Judge, Presiding
Before: TROTT, GOULD, and RAWLINSON, Circuit Judges.
Elizabeth A. Gardner and Fredric A. Gardner, individually and doing business as Bethel Aram Ministries, appeal pro se from the district court's summary judgment enjoining them from promoting, organizing, and selling their corporation sole tax scheme in violation of 26 U.S.C. § 6700. We have jurisdiction under 28 U.S.C. § 1291. We review for an abuse of discretion, United States v. Kapp, 564 F.3d 1103, 1109 (9th Cir. 2009), and we affirm.
The district court did not abuse its discretion in granting injunctive relief because the government proved each element for an injunction under 26 U.S.C. § 7408(a). See United States v. Estate Pres. Servs., 202 F.3d 1093, 1098 (9th Cir. 2000) (setting forth the requirements for injunctive relief under § 7408 for a violation of § 6700). Summary judgment was proper because the Gardners failed to raise a genuine dispute of material fact as to any of the elements. See Kapp, 564 F.3d at 1109 (reviewing de novo the determination that there is no genuine dispute of material fact).
The Gardners' remaining contentions are unpersuasive.
AFFIRMED.