United States of America v. ELIZABETH A. GARDNER, DBA Bethal Aram Ministries

This disposition is not appropriate for publication and is not precedent*
except as provided by 9th Cir. R. 36-3.
The panel unanimously concludes this case is suitable for decision**
without oral argument. See Fed. R. App. P. 34(a)(2).
NOT FOR PUBLICATION
UNITED STATES COURT OF APPEALS
FOR THE NINTH CIRCUIT
UNITED STATES OF AMERICA,
Plaintiff - Appellee,
v.
ELIZABETH A. GARDNER, DBA Bethal
Aram Ministries and FREDRIC A.
GARDNER, DBA Bethal Aram
Ministries,
Defendants - Appellants.
No. 08-15750
D.C. No. 3:05-CV-03073-EHC
MEMORANDUM*
Appeal from the United States District Court
for the District of Arizona
Earl H. Carroll, District Judge, Presiding
Submitted October 25, 2011**
Before: TROTT, GOULD, and RAWLINSON, Circuit Judges.
Elizabeth A. Gardner and Fredric A. Gardner, individually and doing
FILED
NOV 01 2011
MOLLY C. DWYER, CLERK
U .S. C OU R T OF APPE ALS

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08-15750 2
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.

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