United States v. Wesselman, 406 F. App'x 64

Government sued Wesselman under 26 U.S.C. § 7403 to collect unpaid tax, penalties, and interest and to foreclose tax liens on property.
IRS audited Wesselman and his roofing business after years of nonfiling; reconstructed income and assessed taxes for an eight-year period for Wesselman and three years for the business.
Tax liability exceeded $1.7 million and notices of assessment and payment demands were issued; taxpayer did not pay.
Tax liens arose and were recorded on two properties believed to be controlled by Wesselman.
Government sued for a money judgment on the assessments (first count) and to foreclose the liens on the two properties (second count); district court granted summary judgment on both counts.
Wesselman appealed only regarding the foreclosure issue after failing to appeal the 54(b) judgment on the tax liability; issues related to the assessment were deemed outside the review period.

Issue	Plaintiff's Argument	Defendant's Argument	Held
Whether the IRS assessment was properly reviewable on appeal	Wesselman argues the assessment is invalid.	Government contends assessments are supported by Form 4340s and presumptively valid.	Assessment validity is outside review; foreclosure on nominees remains.
Whether foreclosure on properties held by nominees is proper	Wesselman challenges foreclosure as to nominee-held properties.	Liens attach to property held by nominees; foreclosure warranted.	Foreclosure on nominee-held properties affirmed.
Whether Form 23C is required to validate assessments	Wesselman argues missing sworn Form 23C makes assessment invalid.	Form 4340s may serve as presumptive proof of valid assessment.	Form 4340s suffice; Form 23C not required.
Whether timely appeal limits apply to review of the tax judgment	Appeal timely for tax judgment should extend to all aspects.	61-day/60-day limit from 54(b) order controls; appeal filed late.	Tax assessment review barred; only foreclosure issue preserved for review.

G.M. Leasing Corp. v. United States, 429 U.S. 338 (U.S. 1977) (precedes that a taxpayer can be treated as owning property held by nominees for lien purposes)
United States v. Swan, 467 F.3d 655 (7th Cir. 2006) (lien attaches to property held by nominees)
Macklin v. United States, 300 F.3d 814 (7th Cir. 2002) (recognizes nominee doctrine for liens)
Sears, Roebuck & Co. v. Mackey, 351 U.S. 427 (U.S. 1956) (triggers 60-day appeal period from Rule 54(b) judgment)
Beugler v. Burlington N. & Santa Fe Ry. Co., 490 F.3d 1224 (10th Cir. 2007) (discusses timing of appeal under Rule 54(b))
Phillips v. Heine, 984 F.2d 489 (D.C.Cir. 1993) (timing considerations for appeals under Rule 54(b))