No. 82-1856.

709 F.2d 1 (1983)

Angel BURGOS, et al., Plaintiffs, Appellees, v. Gerard MILTON, et al., Defendants, Appellants.

United States Court of Appeals, First Circuit.

Decided June 1, 1983.

Attorney(s) appearing for the Case

Laurie A. Snyder, Tax Div., Dept. of Justice, Washington, D.C., with whom Glenn L. Archer, Jr., Asst. Atty. Gen., Michael L. Paup, Tax Div., Dept. of Justice, Richard Farber, Tax Div., Dept. of Justice, Washington, D.C., and Raymond L. Acosta, U.S. Atty., San Juan, P.R., were on brief, for defendants, appellants.

Orison Trossi Orlandi, Rio Piedras, P.R., with whom Angel Rodriguez Cardona, Santurce, P.R., was on brief, for plaintiffs, appellees.

Before CAMPBELL, Chief Judge, BREYER, Circuit Judge, and RE, Judge.


This is an appeal from the district court's judgment of $15,000 against individual officers of the Internal Revenue Service (IRS). We find that the district court lacked jurisdiction over the action because of sovereign immunity.

On September 17, 1976 plaintiff-appellee Angel Burgos Fuentes purchased real property in Puerto Rico from the Internal Revenue Service at a tax sale. According...

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