Anthony McIlvain Ostheimer Mary Bacon Parke Ostheimer v. Sheila Lindquist John Rigler Internal Revenue Service

972 F.2d 1341 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel.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. Sheila LINDQUIST; John Rigler; Internal Revenue Service, Defendants-Appellees. No. 90-35246. United States Court of Appeals, Ninth Circuit. Submitted July 29, 1992. * Decided Aug. 5, 1992. Before TANG, BEEZER and KOZINSKI, Circuit Judges. 1 MEMORANDUM ** 2 Anthony and Mary Ostheimer appeal pro se the district court's summary judgment in favor of Internal Revenue Service ("IRS") officials in their action for a writ of mandamus ordering the IRS to produce numerous documents and for an injunction restraining the collection of taxes. The district court found that it lacked jurisdiction to hear the action. We have jurisdiction pursuant to 28 U.S.C. § 1291 . We review de novo, Kruso v. International Tel. & Tel. Corp., 872 F.2d 1416 , 1421 (9th Cir.1989), cert. denied, 496 U.S. 937 (1990), and affirm. 3 The Ostheimers wrote to…