United States DC Circuit

In an action by tax protestors accusing the IRS of misconduct, the dismissal of the action is affirmed in part where no Bivens claim was available against the defendants in their official capacities and no Bivens remedy was available against the defendants in their individual capacities. However, the order is reversed in part where certain counts of the complaint related to “collection activities” under the Taxpayer Bill of Rights and were therefore within the subject-matter jurisdiction of the federal courts.

Appellate Information

• Decided 01/21/2011
• Published 01/21/2011

Judges

• Janice Brown

Court

• United States DC Circuit

Counsel

• For Appellant:
  
• Joseph Peter Drennan, Gretchen M. Wolfinger