A nonmoving party cannot create a genuine issue of material fact by relying on conclusory allegations unsupported by factual data in an affidavit to oppose summary judgment.
Plaintiffs filed an action to quiet title, alleging they never received a required notice of assessment and demand for payment from the Internal Revenue Service. The government moved for summary judgment, providing a Form 4340 Certificate of Assessments and Payments as evidence that notice was sent. The plaintiffs submitted an affidavit denying receipt of the notice. The court must determine if the plaintiffs' affidavit creates a genuine issue of material fact. Because the plaintiffs relied on a conclusory allegation unsupported by factual data to oppose summary judgment, and failed to provide specific facts showing the notice was not sent, the court granted summary judgment for the government.
At page 138 Establishing genuine issues of material fact in summary judgment357 citing cases“when 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.”
- Espinda v. Cardoza, No. 4:23-cv-05023 (E.D. Wash. June 12, 2024). (When the nonmoving party relies 6 only on its own affidavits to oppose summary judgment, it cannot rely on 7 conclusory allegations unsupported by factual data to create an issue of material 8 fact.)
- United States v. Millett, No. 9:21-cv-00047 (D. Mont. June 15, 2023). ([Forms 4340 are generally] sufficient to establish that notices and assessments were properly made)
- (PC) Snowden v. Tate, No. 1:19-cv-00843 (E.D. Cal. Oct. 25, 2022).(When the nonmoving party relies only on its own 21 affidavits to oppose summary judgment, it cannot rely on conclusory allegations unsupported by 22 factual data to create an issue of material fact)
- United States v. Aguinaldo, No. 1:20-cv-00434 (D. Haw. Oct. 6, 2022).(Form 4340 is admissible as a public record even though generated by a computer.)
- Barno v. Padilla, No. 3:20-cv-03886 (N.D. Cal. May 12, 2022). (When the 14 nonmoving party relies only on its own affidavits to oppose summary judgment, it cannot rely on 15 conclusory allegations unsupported by factual data to create an issue of material fact.)
- (PC) Ray v. Petras, No. 2:19-cv-01865 (E.D. Cal. Feb. 2, 2022).(When the nonmoving party relies only on its own 25 affidavits to oppose summary judgment, it cannot rely on conclusory allegations unsupported by 26 factual data to create an issue of material fact.)
- Jacobson Warehouse Co. Inc. v. Lindt & Sprungli (North Am.) Inc., No. 2:19-cv-01889 (E.D. Cal. Nov. 2, 2021). (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 . . .)
- (PC) Gould v. Smith, No. 2:18-cv-01981 (E.D. Cal. Sept. 17, 2021).(When the nonmoving party relies only on its own 2 affidavits to oppose summary judgment, it cannot rely on conclusory allegations unsupported by 3 factual data to create an issue of material fact.)
- Philip Duggan v. United States, No. 17-35814 (9th Cir. Dec. 4, 2018).unpublished(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.)
- Almut Reinicke v. Creative Empire LLC, 669 F. App'x 470 (9th Cir. 2016).unpublished([A party] cannot rely on conclusory allegations unsupported by factual data to create an issue of material fact.)
Show 40 more citing cases
- United States v. Marisela Castro-Juarez, 654 F. App'x 364 (9th Cir. 2016).unpublished (When 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.)
- Garlock v. OptimisCorp, No. 3:22-cv-05108 (W.D. Wash. Sept. 27, 2023).(When the nonmoving party relies only on its own affidavits to oppose summary 24 judgment, it cannot rely on conclusory allegations unsupported by factual data to create an issue 25 of material fact.)
- Am. Auto. Ass'n of N. Cal. v. Gen. Motors LLC, 367 F. Supp. 3d 1072 (N.D. Cal. 2019).published(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.)
- Novasio, No. 2:25-cv-00123 (E.D. Wash. Mar. 20, 2026).The non-moving party 25 cannot rely on conclusory allegations alone to create an issue of material fact. 26 Hansen v. United States, 7 F.3d 137, 138 (9th Cir. 1993). 27 When considering a motion for summary judgment, a court may neither 28…
- Rice, No. 2:23-cv-00087 (E.D. Wash. Feb. 23, 2026).The non-moving party 20 cannot rely on conclusory allegations alone to create an issue of material fact. 21 Hansen v. United States, 7 F.3d 137, 138 (9th Cir. 1993).
- Bel-Red Partners LLC v. First Am. Title Ins. Co., No. 2:24-cv-01563 (W.D. Wash. Jan. 12, 2026).The non- 21 moving party cannot rely on conclusory allegations alone to create an issue of material fact. 22 Hansen v. United States, 7 F.3d 137, 138 (9th Cir. 1993). 23 In Washington, insurance policies are “construed as contracts, and in…
- Bryan, No. 2:22-cv-01962 (E.D. Cal. Dec. 17, 2025).Cal. 2010) (citing Hansen v. United States, 7 F.3d 137, 138 (9th Cir. 11 1993). 12 The United States has satisfied its initial burden.
- Lewis, No. 2:25-cv-00087 (E.D. Wash. Dec. 16, 2025).The non-moving party 25 cannot rely on conclusory allegations alone to create an issue of material fact. 26 Hansen v. United States, 7 F.3d 137, 138 (9th Cir. 1993). 27 When considering a motion for summary judgment, a court may neither 28…
- Villanueva, No. 4:24-cv-05159 (E.D. Wash. Dec. 10, 2025).The non-moving party 4 cannot rely on conclusory allegations alone to create an issue of material fact. 5 Hansen v. United States, 7 F.3d 137, 138 (9th Cir. 1993). 6 Legal Framework 7 1.
- Mildes, No. 2:23-cv-00356 (E.D. Wash. Nov. 13, 2025).The non-moving party 18 cannot rely on conclusory allegations alone to create an issue of material fact. 19 Hansen v. United States, 7 F.3d 137, 138 (9th Cir. 1993).
- Brennan v. Hawaiian Airlines Inc., No. 1:22-cv-00481 (D. Haw. Sept. 29, 2025).“When the nonmoving party relies only on its own affidavits to oppose summary judgment, it cannot rely on 18 conclusory allegations unsupported by factual data to create an issue of material fact.” Hansen v. U.S., 7 F.3d 137, 138 (9th Cir.…
- Cooper v. Vigor Marine, LLC, No. 1:22-cv-00275 (D. Haw. Sept. 4, 2025).“When the nonmoving party relies only on its own affidavits to oppose summary judgment, it cannot rely on 11 conclusory allegations unsupported by factual data to create an issue of material fact.” Hansen v. U.S., 7 F.3d 137, 138 (9th Cir.…
- Magnus v. Washington State Dep't of Corr., No. 4:24-cv-05157 (E.D. Wash. Aug. 19, 2025).Hansen v. United 4 States, 7 F.3d 137, 138 (9th Cir. 1993). 5 When considering a motion for summary judgment, a court may neither 6 weigh the evidence nor assess credibility; instead, “the evidence of the non-movant 7 is to be believed, an…
- Lande v. Intel Corp., No. 2:23-cv-00946 (D. Ariz. July 25, 2025).F.T.C. v. Publ’g Clearing House, 23 Inc., 104 F.3d 1168 , 1171 (9th Cir. 1997); Hansen v. United States, 7 F.3d 137, 138 (9th Cir.1993); United States v. One Parcel of Real Property, 904 F.2d 487 , 492 n.3 (9th 24 Cir.1990); Kennedy, 90 F.…
- Patrick K Willis Co. Inc v. Prime Ins. Co., No. 2:21-cv-00298 (E.D. Wash. May 6, 2025).The non-moving party 24 cannot rely on conclusory allegations alone to create an issue of material fact. 25 Hansen v. United States, 7 F.3d 137, 138 (9th Cir. 1993).
- Her Majesty the Queen in Right of Canada v. Van Well Nursery Inc, No. 2:20-cv-00181 (E.D. Wash. Apr. 2, 2025).The non-moving party 22 cannot rely on conclusory allegations alone to create an issue of material fact. 23 Hansen v. United States, 7 F.3d 137, 138 (9th Cir. 1993).
- Dearmin v. City of Cle Elum, No. 1:23-cv-03165 (E.D. Wash. Mar. 31, 2025).The non-moving party 20 cannot rely on conclusory allegations alone to create an issue of material fact. 21 Hansen v. United States, 7 F.3d 137, 138 (9th Cir. 1993).
- Mason v. Univ. of Alaska - Anchorage, No. 3:22-cv-00247 (D. Alaska Mar. 24, 2025).Specifically, she asserts that Defendant Michel presented Mason with an alternative comprehensive exam, which was formatted as a case scenario and graded subjectively.86 She alleges that Defendant Michel failed rely on conclusory allegatio…
- Markel Ins. Co. v. Secret Harbor, No. 2:23-cv-00158 (W.D. Wash. Mar. 7, 2025).Hansen v. United States, 7 F.3d 137, 138 (9th Cir. 1993). 6 In Washington, insurance policies are “construed as contracts, and interpretation is a matter 7 of law.” State Farm Gen.
- Lutz v. Spokane Reg'l Health Dist., No. 2:22-cv-00028 (E.D. Wash. Mar. 6, 2025).The non-moving party 15 cannot rely on conclusory allegations alone to create an issue of material fact. 16 Hansen v. United States, 7 F.3d 137, 138 (9th Cir. 1993). 17 When considering a motion for summary judgment, a court may neither 18…
- Finch v. Dep't of Corr., No. 2:24-cv-00148 (E.D. Wash. Jan. 8, 2025).Hansen v. United 24 States, 7 F.3d 137, 138 (9th Cir. 1993). 25 When considering a motion for summary judgment, a court may neither 26 weigh the evidence nor assess credibility; instead, “the evidence of the non-movant 27 is to be believed…
- Duden v. State of Washington, No. 4:23-cv-05047 (E.D. Wash. Jan. 2, 2025).The non-moving party 11 cannot rely on conclusory allegations alone to create an issue of material fact. 12 Hansen v. United States, 7 F.3d 137, 138 (9th Cir. 1993). 13 When considering a motion for summary judgment, a court may neither 14…
- Ballesteros v. Myers, No. 1:24-cv-03015 (E.D. Wash. Jan. 2, 2025).The non-moving party 18 cannot rely on conclusory allegations alone to create an issue of material fact. 19 Hansen v. United States, 7 F.3d 137, 138 (9th Cir. 1993). 20 When considering a motion for summary judgment, a court may neither 21…
- United States v. Regas, No. 3:20-cv-00218 (D. Nev. Dec. 17, 2024). (ECF Nos. 1 at 2-3, 47- 23 25 at 2.) Regas has not paid the full amount of tax due that he reported on that return. 24 (ECF No. 47-24 (showing on Form 4340 that he made a $20,000 payment at the time he 25 filed his returns and then later m…
- Victorino v. Hawaiian Airlines Inc., No. 1:22-cv-00527, 2024 WL 5108276 (D. Haw. Dec. 12, 2024).“When 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.” Hansen v. U.S., 7 F.3d 137, 138 (9th Cir. 19…
- Wilson v. Sinclair, No. 2:22-cv-00014 (E.D. Wash. Dec. 6, 2024).Hansen v. United States, 7 F.3d 137, 138 (9th Cir. 1993) (quoting 17 Fed.R.Civ.P. 56(e)).
- Degon v. Williams, No. 2:22-cv-00142 (E.D. Wash. Oct. 31, 2024).The non-moving party 11 cannot rely on conclusory allegations alone to create an issue of material fact. 12 Hansen v. United States, 7 F.3d 137, 138 (9th Cir. 1993). 13 When considering a motion for summary judgment, a court may neither 14…
- White v. Becerra, No. 2:19-cv-00037 (E.D. Wash. Oct. 28, 2024).The non-moving party 18 cannot rely on conclusory allegations alone to create an issue of material fact. 19 Hansen v. United States, 7 F.3d 137, 138 (9th Cir. 1993).
- Boyd v. Overman, No. 2:19-cv-00395 (E.D. Wash. Oct. 16, 2024).Hansen v. United 12 States, 7 F.3d 137, 138 (9th Cir. 1993). 13 When considering a motion for summary judgment, a court may neither 14 weigh the evidence nor assess credibility; instead, “the evidence of the non-movant 15 is to be believed…
- Merced v. United States, No. 3:22-cv-01160 (D. Or. Sept. 20, 2024).“When 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.” Hansen v. United States, 7 F.3d 137, 138 (9t…
- Scollard v. Stafford Creek Corr. Ctr., No. 3:22-cv-05851 (W.D. Wash. Sept. 17, 2024). (nonmoving party cannot rely on 12 conclusory allegations to raise a genuine issue of material fact)
- Jackson v. Liedkie, No. 2:24-cv-00023 (E.D. Wash. Sept. 5, 2024).The non-moving party 14 cannot rely on conclusory allegations alone to create an issue of material fact. 15 Hansen v. United States, 7 F.3d 137, 138 (9th Cir. 1993). 16 When considering a motion for summary judgment, a court may neither 17…
- Wieler v. Nat'l Indem. Co., No. 2:23-cv-00285 (E.D. Wash. Sept. 4, 2024).The non-moving party 20 cannot rely on conclusory allegations alone to create an issue of material fact. 21 Hansen v. United States, 7 F.3d 137, 138 (9th Cir. 1993).
- Hughes v. DeJoy, No. 2:21-cv-00906 (W.D. Wash. Aug. 26, 2024). Hansen v. United States, 7 F.3d 137, 138 (9th Cir. 1993). 9 B.
- Parks v. Miller, No. 2:23-cv-00225 (E.D. Wash. Aug. 22, 2024).The non-moving party 2 cannot rely on conclusory allegations alone to create an issue of material fact. 3 Hansen v. United States, 7 F.3d 137, 138 (9th Cir. 1993). 4 When considering a motion for summary judgment, a court may neither 5 wei…
- Ziegler v. Corr. Indus., No. 3:20-cv-05288 (W.D. Wash. Aug. 21, 2024).The non-moving party 2 cannot rely on conclusory allegations alone to create an issue of material fact. 3 Hansen v. United States, 7 F.3d 137, 138 (9th Cir. 1993). 4 When considering a motion for summary judgment, a court may neither 5 wei…
- Thompson v. Cent. Valley Sch. Dist. No 365, No. 2:21-cv-00252 (E.D. Wash. Aug. 15, 2024).The non-moving party 7 cannot rely on conclusory allegations alone to create an issue of material fact. 8 Hansen v. United States, 7 F.3d 137, 138 (9th Cir. 1993).
- Thiel v. Adams Cnty. Pub. Hosp. Dist. 2, No. 2:21-cv-00279 (E.D. Wash. Aug. 9, 2024).The non-moving party 9 cannot rely on conclusory allegations alone to create an issue of material fact. 10 Hansen v. United States, 7 F.3d 137, 138 (9th Cir. 1993). 11 When considering a motion for summary judgment, a court may neither 12…
- Montano v. The Dentists Ins. Co., No. 2:23-cv-00369 (E.D. Wash. July 31, 2024).The non-moving party 27 cannot rely on conclusory allegations alone to create an issue of material fact. 28 Hansen v. United States, 7 F.3d 137, 138 (9th Cir. 1993). 1 When considering a motion for summary judgment, a court may neither 2 w…
- Richey v. Duncan, No. 2:23-cv-00050 (E.D. Wash. July 16, 2024).The non-moving party 10 cannot rely on conclusory allegations alone to create an issue of material fact. 11 Hansen v. United States, 7 F.3d 137, 138 (9th Cir. 1993). 12 When considering a motion for summary judgment, a court may neither 13…
v.
UNITED STATES of America, Defendant-Appellee
ORDER
The memorandum disposition filed May 24, 1993, 993 F.2d 882, is redesignated a per curiam opinion for publication.
OPINION
PER CURIAM:Merlin and Dolores Hansen appeal pro se the district court’s summary judgment in favor of the United States in the Hansens’ action to quiet title under 28 U.S.C. § 2410.[*138] We have jurisdiction under 28 U.S.C. § 1291. We affirm.
We review de novo a district court’s summary judgment. Hughes v. United States, 953 F.2d 531, 541 (9th Cir.1992). “We must determine, viewing the evidence in the light most favorable to the nonmoving party, whether there are any genuine issues of material fact and whether the district court correctly applied the relevant substantive law.” Id. The party moving for summary judgment must show by “the pleadings, depositions, answers to interrogatories, and admissions on file, together with the affidavits, if any, ... that there is no genuine issue as to any material fact and that the moving party is entitled to a judgment as a matter of law.” Fed.R.Civ.P. 56(c); see Hughes, 953 F.2d at 541. Once the moving party meets its initial burden, the nonmoving party must go beyond the pleadings and, by its own affidavits or by the depositions, answers to interrogatories, and admissions on file, come forth with specific facts to show that a genuine issue of material fact exists. Fed. R.Civ.P. 56(e); see Hughes, 953 F.2d at 541-42. When 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. See United States v. 1 Parcel of Real Property, 904 F.2d 487, 492 n. 3 (9th Cir.1990); (citing Marks v. United States, 578 F.2d 261, 263 (9th Cir.1978)).
The Hansens contend that a genuine issue of material fact exists as to whether the Internal Revenue Service (“IRS”) sent the Hansens a notice of assessment and demand for payment as required under 26 U.S.C. § 6303(a). This contention lacks merit.
The Hansens argue that the evidence submitted by the IRS to support its motion for summary judgment fails to show that notice and demand was sent to the Hansens. The IRS relied on a Form 4340 Certificate of Assessments and Payments (“Form 4340”) indicating that notice and demand was sent on May 23, 1988. The Hansens argue that Form 4340 is a computer-generated form prepared exclusively for litigation and that it therefore cannot be relied on as evidence.
In Hughes, we held that Form 4340 is admissible as a public record even though generated by a computer. 953 F.2d at 539-40. We stated that 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.” Id. at 540. Thus, the IRS properly submitted and relied on Form 4340 to show that notice and demand was sent to the Hansens.
The Hansens argue that a genuine issue of material fact nevertheless exists on this question because they submitted their own declaration denying that they ever received a notice of assessment and demand for payment. They argue that their declaration is evidence sufficient to make summary judgment inappropriate.
The Form 4340 submitted by the IRS shows that notice and demand was sent to the Hansens’ correct address on May 23, 1988. Under Rule 56(e), the Hansens were required to present “specific facts” showing that the IRS did not send them notice and demand. See Hughes, 953 F.2d at 541—42. The Hansens submitted an affidavit stating only, in pertinent part, that “on or about the assessment date on our Certificate of Assessments and Payments we never received in the mail a § 6803 Notice and Demand or any other document from the IRS.” This statement does not show the notice was not sent. Thus, it fails to raise a genuine issue of material fact on this issue. See 1 Parcel of Real Property, 904 F.2d at 492 n. 3. Accordingly, the district court did not err by granting the government’s motion for summary judgment.
The government’s request for sanctions against the Hansens for filing a frivolous appeal is denied.
AFFIRMED. [1]
. Although the IRS apparently sold the Hansens' property at a tax sale before the Hansens com[*139] menced this action, we decline to reach the question whether the government has therefore not waived its sovereign immunity under section 2410. See Hughes, 953 F.2d at 538 (section 2410 inapplicable if, at time action commenced, government has sold property and no longer claims interest in property). The record does not contain any evidence to show that the IRS, in addition to selling the property, no longer claims a mortgage or lien interest in the property.