IRS WINS SUMMARY JUDGMENT FOR UNPAID TAXES.

                          [DO NOT PUBLISH]

[1] Jean Whitehead appeals the district court's grant of summary judgment in favor of the government on its actions against Whitehead for its assessments against her and its foreclosure of tax liens on Whitehead's property. Whitehead's claim that she cannot be liable for federal income taxes is meritless. With the exception of the assessments of the civil fraud penalties, the district court, by relying on the government's certificates of assessment, properly found that the government was entitled to judgment in the amounts assessed against Whitehead and to foreclose the federal tax liens on Whitehead's property. The district court erred in finding Whitehead liable for the civil fraud penalties without requiring the government to present clear and convincing evidence on the fraud, and thus the case must be remanded for that limited purpose. The district court did not err in finding that a jury trial was unnecessary and granting summary judgment on the assessed taxes, interest, and non-fraud penalties. But on remand, the district court can redetermine whether a genuine issue exists on the question of fraud and whether a jury is necessary for that issue. Whitehead's claims that the Internal Revenue Service did not have jurisdiction over her is meritless.

[2] AFFIRMED IN PART, VACATED AND REMANDED IN PART.