U.S. Court of Appeals for the Eighth Circuit, 1994

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

U.S. Court of Appeals for the Eighth Circuit · Decided August 26, 1994 · Fagg, Wollman, Arnold

27 F.3d 1356 (Federal Reporter, Third Series)

Counsel

Appellant, pro se., Gary R. Allen, Dept, of Justice, Washington, DC, for appellees.

Cases that cite this one

3 later published cases cite this decision.

Rosado v. Curtis (United States District Court for the Middle District of Florida 1995)
Templeman v. Beasley (1st Cir. 1994)
Templeman v. Beasley (1st Cir. 1994)

This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.

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 *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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