Towe Antique Ford Foundation, Its Officers and Directors v. Irs Department of Treasury United States of America John A. Dearing

53 F.3d 340 75 A.F.T.R.2d 95 -2013 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. TOWE ANTIQUE FORD FOUNDATION, its officers and directors, Plaintiff-Appellant, v. IRS; Department of Treasury; United States of America; John A. Dearing, et al., Defendants-Appellees. No. 93-17181. United States Court of Appeals, Ninth Circuit. Submitted April 12, 1995. * Decided April 26, 1995. Before: TANG, SCHROEDER, and TROTT, Circuit Judges. 1 MEMORANDUM ** 2 Towe Antique Ford Foundation ("TAFF") brought this action under the Federal Tort Claims Act ("FTCA"), 28 U.S.C. Secs. 2671-2680 , seeking damages from the Internal Revenue Service ("IRS") and various individually named IRS agents who seized more than 90 antique automobiles in an attempt to satisfy federal tax liabilities of Edward and Florence Towe. The district court dismissed TAFF's tort claims after concluding the government's immunity from suit for "any claim arising in respect of the assessment or collection of any tax," 28…