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August 31, 2021

Divided Ninth Circuit agrees Guam is entitled to 'presumption of regularity' to show tax assessment was timely

In Government of Guam v. Danny Leon Guerrero, et al., a divided Ninth Circuit panel has affirmed a district court's judgment allowing Guam to foreclose on the taxpayers' real property to recover unpaid income tax liabilities. The appeals court held the lower court had not clearly erred in determining that Guam is entitled to a "presumption of regularity" to establish it had timely assessed the tax; the original certificates of assessment had been damaged, leaving Department of Revenue internal documentation and employee testimony as the only evidence to show assessment was timely.