United States of America v. Sally Dawn Cobb

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NOT FOR PUBLICATION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.
SALLY DAWN COBB,
Defendant - Appellant.
No. 08-56479
D.C. No. 3:08-cv-00997-IEG-RBB
MEMORANDUM*
Appeal from the United States District Court
for the Southern District of California
Irma E. Gonzalez, Chief Judge, Presiding
Submitted October 25, 2011**
Before: TROTT, GOULD, and RAWLINSON, Circuit Judges.
Sally Dawn Cobb appeals pro se from the district court’s order granting the
government’s petition to enforce summonses against her in connection with an
investigation into income tax liabilities. We have jurisdiction under 28 U.S.C.
FILED
NOV 01 2011
MOLLY C. DWYER, CLERK
U .S. C OU R T OF APPE ALS

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08-56479 2
§ 1291. We review for clear error, Fortney v. United States, 59 F.3d 117, 119 (9th
Cir. 1995), and we affirm.
The district court did not commit clear error by granting the petition because
Cobb failed to rebut the government’s showing that the summonses were issued in
good faith. See id. at 119-20 (discussing the burden for rebutting the government’s
showing of good faith).
Cobb’s contention that she is not subject to the Internal Revenue Code is
unpersuasive. See 26 U.S.C. § 7602(a)(2) (permitting government to summons any
“person”); United States v. Studley, 783 F.2d 934, 937 (9th Cir. 1986) (rejecting
the argument that a citizen is not subject to federal taxes).
AFFIRMED.

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