Martin H. Tonn v. Jack Forsberg Donald G. Russell Judith Screaton Joseph D. Wyssmann United States of America

27 F.3d 1356

Opinion

PER CURIAM.

Martin H. Tonn appeals the district court’s dismissal of Tonn’s Bivens v. Six Unknown Named Agents of Fed. Bureau of Narcotics, 403 U.S. 388, 91 S.Ct. 1999, 29 L.Ed.2d 619 (1971) action against Internal Revenue Service (IRS) employees who audited partnerships in which Tonn held financial interest. See Tonn v. United States, 847 F.Supp. 711, 716-18 (D.Minn.1993). Tonn contends that Bivens provides a remedy for taxpayers against IRS employees for their tax assessment and collection activities. Tonn’s contention, however, is foreclosed by this court’s contrary holding in Venues v. An Unknown Number of Unidentified Agents of United States, 26 F.3d 1448, 1463-1454 (8th Cir.1994). We thus affirm the district court, See 8th Cir.R. 47B.