Martin J. Beckman and Earline H. Beckman v. United States of America Getter Trucking, Inc. Profit Sharing Plan

968 F.2d 1220 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. Martin J. BECKMAN and Earline H. Beckman, Plaintiffs-Appellants, v. UNITED STATES of America; Getter Trucking, Inc. Profit Sharing Plan, Defendants-Appellees. No. 90-35785. United States Court of Appeals, Ninth Circuit. Submitted June 24, 1992. * Decided July 1, 1992. Before FLETCHER, LEAVY and T.G. NELSON, Circuit Judges. 1 MEMORANDUM ** 2 Martin J. Beckman and Earline H. Beckman appeal pro se the district court's summary judgment in their action challenging the government's seizure and sale of their property to satisfy unpaid federal tax liabilities. The Beckmans contend that the Internal Revenue Service ("IRS") failed to follow its procedures concerning the assessment, lien, seizure and sale of their property. They also contend that they are entitled to a jury trial under the seventh amendment of the United States Constitution. We have jurisdiction under 28 U.S.C. § 1291 and affirm. 3 We review the…