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FELAK v. U.S.

No. CV 3-87-254.

677 F.Supp. 606 (1988)

Steven FELAK, Jr., Plaintiff, v. UNITED STATES of America; C.D. Switzer, District Director, Internal Revenue Service; Joe H. Boutorac, Appeals Officer, Internal Revenue Service; Lawrence B. Gibbs, Commissioner, Internal Revenue Service, and Unknown John Does and Mary Does, Agents or Employees of the Internal Revenue Service, Defendants.

United States District Court, D. Minnesota, Third Division.

January 11, 1988.

Attorney(s) appearing for the Case

Steven Felak, Jr., pro se.

Thomas Sykes, U.S. Dept. of Justice, Tax Div., Washington, D.C., for defendants.

ORDER

DEVITT, District Judge.

Individual defendants C.D. Switzer, Joe H. Boutrac and Lawrence B. Gibbs have moved the court for dismissal in their favor or, in the alternative, for summary judgment. Because the Court is persuaded that the defendants are covered by a qualified immunity and that no Bivens action can be brought against them, the motion is granted.

Breifly, this case involves plaintiff's claims that certain tax assessments against...

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