Ipson

MEMORANDUM

Taxpayer Dennis Chan Lai appeals pro se from the district court’s judgment dismissing his action against two Internal Revenue Service (“IRS”) agents in connection with the assessment of a penalty for a frivolous filing under 26 U.S.C. § 6702 . We have jurisdiction under 28 U.S.C. § 1291 . We review de novo a dismissal under 28 U.S.C. § 1915 (e). Barren v. Harrington, 152 F.3d 1193, 1194 (9th Cir.1998) (order). We may affirm on any ground supported by the record. Steckman v. Hart Brewing, Inc., 143 F.3d 1293, 1295 (9th Cir.1998). We affirm.

Dismissal of the action against the IRS agents was proper because Lai could not state a claim for damages against them. See Adams v. Johnson, 355 F.3d 1179, 1185-86 (9th Cir.2004) (because the Internal Revenue Code gives taxpayers meaningful protections against government transgressions in tax assessment and collection, taxpayers cannot bring actions against IRS employees in their individual capacities for damages under Bivens v. Six Unknown Named Agents of the Federal Bureau of Narcotics, 403 U.S. 388 , 91 S.Ct. 1999 , 29 L.Ed.2d 619 (1971)); Gilbert v. DaGrossa, 756 F.2d 1455, 1458 (9th Cir.1985) (a suit against an IRS employee…