Kenneth L. Allen v. United States of America, and Internal Revenue Service

42 F.3d 1398 75 A.F.T.R.2d 95 -335 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. Kenneth L. ALLEN, et al., Plaintiffs-Appellants, v. UNITED STATES of America, and Internal Revenue Service, Defendants-Appellees. No. 93-15906. United States Court of Appeals, Ninth Circuit. Submitted Sept. 16, 1994. * Decided Dec. 6, 1994. Before: CHOY, SKOPIL, and FERGUSON, Circuit Judges. 1 MEMORANDUM ** 2 Kenneth L. Allen and over forty other Plaintiffs ("taxpayers") appeal pro se the district court's dismissal of their action against the United States and the Internal Revenue Service to quiet title to their property and to recover money and property they allege the Defendants unlawfully seized. Claiming Judge Pro was biased in his disposition of their case, taxpayers also appeal his denial of their motion for disqualification or recusal. In response, defendants move this court to impose sanctions against taxpayers for bringing a frivolous appeal. 3 1. Dismissal for failure to comply…