Court of Appeals for the Ninth Circuit June 13, 2001, No. 00-56067; D.C. No. CV-96-07647-MMM-VAP (United States v. Holm)

MEMORANDUM **

The United States complied with the jurisdictional requirements of 26 U.S.C. §§ 7401 and 7403. Publication of a delegation order was not required to effect a valid delegation of the Secretary of Treasury to commence this action. United States v. Saunders, 951 F.2d 1065, 1067-68 (9th Cir.1991).