United States of America Sandra Emrich, Revenue Officer, Internal Revenue Service v. John Theakston, United States of America Sandra Emrich, Revenue Officer, Internal Revenue Service, Jill Brunberg v. John Theakston, and James Joseph Lynch, Jr.

981 F.2d 1260 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. UNITED STATES of America; Sandra Emrich, Revenue Officer, Internal Revenue Service, Plaintiffs-Appellees, v. John THEAKSTON, Defendant-Appellant. UNITED STATES of America; Sandra Emrich, Revenue Officer, Internal Revenue Service, Jill Brunberg; Plaintiffs-Appellees, v. John THEAKSTON, Defendant, and James Joseph Lynch, Jr., Appellant. Nos. 91-15822, 91-16460. United States Court of Appeals, Ninth Circuit. Submitted Nov. 3, 1992. * Decided Dec. 11, 1992. Before: SNEED, ALARCON and CANBY, Circuit Judges. 1 MEMORANDUM ** 2 John Theakston appeals pro se from the district court order finding him in civil contempt for his failure to obey an Internal Revenue Service (IRS) summons. Theakston also appeals from sanctions imposed by a magistrate judge pursuant to Rule 11 of the Federal Rules of Civil Procedure. Theakston's former attorney, James J. Lynch, Jr., appeals from the district court's order denying reconsideration…