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SESSLER v. U.S.

Nos. 92-55031, 92-55042.

7 F.3d 1449 (1993)

Robert E. SESSLER; Natalie R. Sessler, in their capacity as Trustees of the Sessler Trust, Dated July 18, 1985, a Revocable Trust, Plaintiffs-Appellees, v. UNITED STATES of America, Defendant-Appellant. Robert E. SESSLER; Natalie R. Sessler, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Ninth Circuit.

Decided October 28, 1993.

Attorney(s) appearing for the Case

Arnold S. Rosenberg, Bancroft & McAlister, San Francisco, CA, for plaintiffs-appellees.

Janet A. Bradley, Gary R. Allen, Richard A. Farber, U.S. Dept. of Justice, Tax Div., Washington DC, for defendant-appellant.

Before: KOZINSKI, SILER and KLEINFELD, Circuit Judges.

KOZINSKI, Circuit Judge:

Appellants, innocent third-party purchasers, challenge an IRS levy on their property because the Service did not give them timely notice of intent to levy. See 26 U.S.C. § 6331(d). We consider whether we have jurisdiction to resolve their claim.

I. Facts

In 1988, Robert and Natalie Sessler bought 70 acres of land from Robert Roy Granicy and his brother, who inherited it...

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