Court of Appeals for the Ninth Circuit September 21, 2005, No. 04-17212; D.C. No. CV-04-00307-LKK/KJM (United States v. Layman)

MEMORANDUM**

Zeke Layman and Darline Koff appeal pro se from the district court’s summary judgment in favor of the United States, directing foreclosure of liens imposed with respect to unpaid federal income tax liabilities. We have jurisdiction pursuant to 28 U.S.C. § 1291. We review de novo, Feiler v. United States, 62 F.3d 315, 316 (9th Cir.1995), and we affirm.