Arthur F. Sherrell Cecilia Sherrell v. United States

967 F.2d 590 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. Arthur F. SHERRELL; Cecilia Sherrell, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee. No. 91-15979. United States Court of Appeals, Ninth Circuit. Submitted May 26, 1992. * Decided June 2, 1992. Before FARRIS, DAVID R. THOMPSON and FERNANDEZ, Circuit Judges. 1 MEMORANDUM ** 2 Arthur F. Sherrell and Cecilia Sherrell appeal pro se the district court's dismissal of their action to quiet title under 28 U.S.C. § 2410 and summary judgment in their unlawful disclosure of return information claim. We review de novo, Kruso v. International Tel. & Tel. Corp., 872 F.2d 1416 , 1421 (9th Cir.1989), cert. denied, 110 S.Ct. 3217 (1990), and reverse and remand. 3 * Background 4 On August 22, 1989, the Sherrells filed a complaint against the United States to quiet title to property seized by the Internal Revenue Service ("IRS") for unpaid federal tax liabilities and to recover damages for…