Sessler

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

In 1988, Robert and Natalie Sessler bought 70 acres of land from Robert Roy Granicy and his brother, who inherited it from their father. Unbeknownst to the Ses-slers, after Granicy Senior died, Robert Roy, who was also the executor, failed to pay the special estate tax; a lien in the amount of the unpaid tax attached to all property in the gross estate, including the land in question. See 26 U.S.C. § 6324 (a). The IRS took no action until January 1989, as the 10 year statute of limitations neared expiration. 1 At that time, the IRS served a final demand for payment and a 30 day notice of intent to levy on Robert Roy and C. Roger Gardner, who the IRS believed was the estate’s attorney.

The Sesslers had no notice of the levy until six days before their property was to be seized. They paid the $134,401.33 tax to prevent the sale set for the following day— the day before the statute of limitations would expire—and then brought…