Robert E. Sessler Natalie R. Sessler, in Their Capacity as Trustees of the Sessler Trust, Dated July 18, 1985, a Revocable Trust v. United States of America, Robert E. Sessler Natalie R. Sessler v. United States

7 F.3d 1449 72 A.F.T.R.2d 93 -6548, 93-2 USTC P 50,599 Robert E. SESSLER; Natalie R. Sessler, in their capacity as Trustees of the Sessler Trust, Dated July 18, 1985, a Revocable Trust, Plaintiffs-Appellees, v. UNITED STATES of America, Defendant-Appellant. Robert E. SESSLER; Natalie R. Sessler, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee. Nos. 92-55031, 92-55042. United States Court of Appeals, Ninth Circuit. Argued and Submitted June 9, 1993. Decided Oct. 28, 1993. Arnold S. Rosenberg, Bancroft & McAlister, San Francisco, CA, for plaintiffs-appellees. Janet A. Bradley, Gary R. Allen, Richard A. Farber, U.S. Dept. of Justice, Tax Div., Washington DC, for defendant-appellant. Appeal from the United States District Court for the Central District of California. Before: KOZINSKI, SILER * and KLEINFELD, Circuit Judges. KOZINSKI, Circuit Judge: 1 Appellants, innocent third-party purchasers, challenge an IRS levy on their property because the Service did not give them timely notice of intent to levy. See 26 U.S.C. § 6331 (d). We consider whether we have jurisdiction to resolve their claim. I. Facts 2 In 1988, Robert and Natalie Sessler bought 70 acres…