Anthony McIlvain Ostheimer Mary Bacon Parke Ostheimer v. Veronica Gall

967 F.2d 589 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. Anthony Mcilvain OSTHEIMER; Mary Bacon Parke Ostheimer, Plaintiffs-Appellants, v. Veronica GALL, et al., Defendants-Appellees. No. 91-35322. United States Court of Appeals, Ninth Circuit. Submitted June 4, 1991. * Decided June 8, 1992. Before EUGENE A. WRIGHT, CANBY and WIGGINS, Circuit Judges. 1 MEMORANDUM ** 2 Anthony and Mary Ostheimer appeal pro se the dismissal of their complaint and the imposition of sanctions and attorney's fees. They brought suit against the Internal Revenue Service, individual agents of the IRS, and against persons and corporations who honored the IRS levies. We affirm. 3 Proper service was not made upon the United States or its officers or agents pursuant to Federal Rules of Civil Procedure 4(d)(4) and 4(d)(5). 1 Judge Lovell, in his order granting the Ostheimers' motion to proceed in forma pauperis, informed them that "by naming particular individuals as officers of the Internal…