James P. Lemaster, Barbara Lemaster, Stephen Lemaster, James R. Kingsley v. United States of America, Harold Webb, Department of Internal Revenue

Both plaintiffs and their attorney appeal from an award of sanctions under Federal Rule of Civil Procedure 11 and 28 U.S.C. § 1927. Plaintiffs filed suit against the United States and a revenue officer of the Internal Revenue Service after the officer (Webb) seized property ostensibly owned by Stephen Lemaster to pay the tax liabilities owed by his parents, James and Barbara Lemaster. The district court granted the defendants’ motion for summary judgment as to all plaintiffs’ claims except Stephen’s claim under section 7426 of the Internal Revenue Code (26 U.S.C.), which was dismissed after a…