UNITED STATES v. PHH (2018)

MEMORANDUM **

Eileen McGrew appeals from the district court's order denying her post-judgment motion for reconsideration in the government's action to foreclose federal tax liens on real property. We have jurisdiction under 28 U.S.C. § 1291. We review for an abuse of discretion. Sch. Dist. No. 1J, Multnomah Cty., Or. v. ACandS, Inc., 5 F.3d 1255, 1262 (9th Cir. 1993). We affirm.

The district court did not abuse its discretion in denying McGrew's motion for relief from judgment because the motion was filed more than one year after entry of judgment. See Fed. R. Civ. P. 60(c)(1); Nevitt v. United States, 886 F.2d 1187, 1188 (9th Cir. 1989) (“A motion for relief from judgment based on [Rule 60(b)(1), (2), or (3) ] shall be made not more than one year after the judgment, order, or proceeding was entered or taken.” (citation and internal quotation marks omitted) ).

We reject as meritless McGrew's contention that the district court should have construed her motion for reconsideration as seeking relief under Rule 60(b)(6).

AFFIRMED.