Andersen v. United States

298 F.3d 804 Daniel ANDERSEN and Lorenzo J. Lamantia, individually and on behalf of the members of the Institute for Global Prosperity, Plaintiffs-Appellants, v. UNITED STATES of America, Named and Unnamed Agents of the Internal Revenue Service Criminal Division, IRS Special Agent Thomas Wourgiotis, IRS Special Agent Tom Oenbrink, IRS Special Agent Paula Lurvey, IRS Special Agent Jeffrey Holm, IRS Special Agent Julie Lau, IRS Special Agent Charles Phillips, IRS Special Agent Judy O'Briant and Shoshanna Szuch, Defendants-Appellees. No. 01-56900. United States Court of Appeals, Ninth Circuit. Argued and Submitted April 11, 2002. Filed July 30, 2002. William A. Cohan, William A. Cohan, P.C., San Diego, CA, for the plaintiffs-appellants. Gretchen M. Wolfinger, Tax Division, U.S. Department of Justice, Washington, D.C., for the defendants-appellees. Appeal from the United States District Court for the Central District of California, Christina A. Snyder, District Judge, Presiding, D.C. No. CV-01-08427-CAS. Before REINHARDT and GRABER, Circuit Judges, and HUNT, * District Judge. Opinion by Judge Graber; Dissent by Judge Reinhardt. OPINION GRABER, Circuit Judge. 1 Plaintiffs Andersen and…