Ostman

872 F.2d 429 Unpublished Disposition NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. Charles E. OSTMAN, Plaintiff-Appellant, v. UNITED STATES of America; U.S. Department of the Treasury; Internal Revenue Service, Defendants-Appellees. No. 88-3607. United States Court of Appeals, Ninth Circuit. Submitted * Feb. 28, 1989. Decided March 10, 1989. Before JAMES R. BROWNING, FARRIS and WILLIAM A. NORRIS, Circuit Judges. 1 MEMORANDUM ** 2 Charles E. Ostman (Ostman) appeals the district court's dismissal on immunity grounds of his amended complaint seeking a refund and damages from the United States and various government agencies and employees. He contends that the district court erred because the named defendants were not immune, and the dismissal in an in-chambers proceeding violated his due process rights. The government seeks sanctions on appeal. 3 Because the record reflects that Ostman filed a refund claim with the IRS before instituting this action, the district court may…