Merlin Hansen Dolores Hansen v. United States

holding that the nonmoving party cannot 2 rely on unsupported conclusory allegations to defeat summary judgment | holding that Form 4340 shows, in the absence of contrary evidence, that a notice and demand was properly made | holding that Form 4340 is probative evidence in and of itself and shows, in the absence of contrary evidence, that notices and assessments were properly made | concluding that, absent any contrary evidence, the government 1 properly relied on a Form 4340 to show that the IRS sent the taxpayers notice and demand for 2 payment | holding that “[w]hen the 4 nonmoving party relies only on its own affidavits to oppose summary judgment, it cannot 5 rely on conclusory allegations unsupported by factual data to create an issue of material 6 fact.” | holding that “the IJ acted within her discretion in 8 according [letters from a wife and friend] little weight because the declarants 9 (particularly [the] wife) were interested parties and neither was available for cross- 10 examination” | finding that eonclusory allegations unsupported by factual allegations are insufficient to create a triable issue of fact so as to preclude summary judgment | finding that the nonmoving party relied only on its own affidavits to oppose summary 10 judgment and the conclusory allegations therein did not create an issue of material fact | finding that the BIA 8 does not err in requiring localized evidence of persecution 9 when the record reflected wide variances in how policies are 10 understood and enforced throughout China | recognizing “[w]hen the nonmoving party relies only on its own affidavits to oppose summary judgment, it cannot rely on conclusory allegations unsupported by factual data to create an issue of material fact” | nonmoving party cannot rely on 12 conclusory allegations to raise a genuine issue of material fact | requiring the nonmoving party to “come forth with specific facts to show that a genuine issue of material fact exists’ | finding no genuine issue of whether an IRS form was sent when the supporting declaration only contained a conclusory statement that the form was never received | finding no genuine issue of material fact whether an IRS form was sent when the supporting declaration only contained a conclusory statement that the form was never received | finding no genuine 4 issue of when an IRS form was sent when the supporting declaration only contained a conclusory 5 statement that the form was never received | finding no genuine issue 18 of fact regarding when an IRS form was sent where the supporting declaration contained only a 19 conclusory statement that the form had never been received | guoting Hughes v. United States, 953 F.2d 531, 540 (9th Cir. 1992) | nonmoving party cannot rely on conclusory 7 allegations to defeat summary judgment | “[A party] cannot rely on conclusory allegations unsupported by factual data to create an issue of material fact.” | plaintiffs’ declaration that they did not receive notice of assessment did not raise triable issue that IRS did not send the notice | Form 4340 may be used to show that notice and demand for payment has been made | plaintiffs’ declaration that they did not receive notice of assessment did not raise triable issue that IRS did not send the notice | “Form 4340 is probative evidence in and of itself and, in the absence of contrary evidence, [is] sufficient to establish that notices and assessments were properly made.” | “When the nonmoving party relies only on its own affidavits to 12 oppose summary judgment, it cannot rely on conclusory allegations unsupported by factual data . 13 . . .” | "When the nonmoving party relies on its own affidavits to oppose summary judgment, it cannot rely on conclusory allegations unsupported by factual data to create an issue of material fact." | “Form 4340 is admissible as a public record even though generated by a computer.” | “[Forms 4340 are generally] sufficient to establish that notices and assessments were properly