United States Court of Appeals FOR THE EIGHTH CIRCUIT ___________

No. 98-3945 ___________

Linda Booker, * * Appellant, * * v. * * United States Internal Revenue * Service; Genie Boren, * Appeal from the United States individually and in her official * District Court for the capacity as an agent and employee * Eastern District of Arkansas. of the United States Internal Revenue * Service; Cecil Boren, individually and * [UNPUBLISHED] in his official capacity as an agent and * employee of the United States Internal * Revenue Service, * * Appellees. * ___________

Submitted: November 4, 1999 Filed: November 5, 1999 ___________

Before BOWMAN, FAGG, and MURPHY, Circuit Judges. ___________

PER CURIAM. Appellant Linda Booker appeals the District Court’s1 dismissal of her civil suit as time-barred. Having reviewed the record and the parties’ briefs, we agree the action is time-barred, if not under 26 U.S.C. § 7433 (1994), as the District Court held, then under the statute of limitations applicable to actions under Bivens v. Six Unknown Named Agents of the Federal Bureau of Narcotics, 403 U.S. 388 (1971).

Accordingly, we affirm. See 8th Cir. R. 47B.

A true copy.

Attest:

CLERK, U.S. COURT OF APPEALS, EIGHTH CIRCUIT.

1 The Honorable Henry Woods, United States District Judge for the Eastern District of Arkansas. -2-