Stephen E. And Velda R. Holloway v. United States of America, W.H. Walton and L.E. Marll, as Individuals

Stephen and Velda Holloway (the Hollo-ways), proceeding in pro per, appeal the district court’s denial of their petition for a writ of prohibition to stop the Internal Revenue Service (IRS) from seizing and selling their property to satisfy their delinquent taxes. Because the property in question has been sold and the purchaser has not been made a party to this action, we dismiss this case as moot.

I. FACTS

On August 19, 1985, the IRS seized a parcel of real property belonging to the Holloways to satisfy unpaid federal income taxes for the taxable years 1980 and 1981. The unpaid taxes totalled $7,785.08. A public sale was set for September 19, 1985.

On September 16, 1985, the Holloways filed a petition for a writ of prohibition to prevent the IRS from conducting the sale of the seized property. In their declaration in support of the writ of prohibition, the Holloways alleged that “[t]his sale is being held without proper due process of law, inasmuch, as there has not been a prior hearing to determine the validity of the so called assessment which would support their levy and seizure.” The Holloways assert that they have suffered irreparable harm because they were not given…