Martin H. Tonn v. Jack Forsberg Donald G. Russell Judith Screaton Joseph D. Wyssmann United States of America
This text of 27 F.3d 1356 (Martin H. Tonn v. Jack Forsberg Donald G. Russell Judith Screaton Joseph D. Wyssmann United States of America) is published on Counsel Stack Legal Research, covering Court of Appeals for the Eighth Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Opinion
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 *1357 States, 26 F.3d 1448, 1463-1454 (8th Cir.1994). We thus affirm the district court, See 8th Cir.R. 47B.
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