Bybee

MEMORANDUM ***

Plaintiffs Lynne and Jenifer Meredith appeal the district court’s dismissal under Federal Rule of Civil Procedure 12(b)(6) and entry of summary judgment in favor of Defendant IRS agents as to their Bivens and state law claims arising out of the agents’ execution of a search warrant at Lynne Meredith’s place of business and Jenifer Meredith’s residence. We have jurisdiction under 28 U.S.C. § 1291 , and we affirm for the following reasons.

The Tenth Amendment does not prevent federal authorities from executing search warrants on non-federal property. The Sixteenth Amendment grants Congress the power to lay and collect taxes on incomes, and this power includes the authority to enact criminal sanctions for violations of the tax code and investigate potential violations. See In re Grand Jury Proceedings, 801 F.2d 1164, 1170 (9th Cir. 1986). Federal courts have jurisdiction over federal crimes committed anywhere in the United States. See United States v. McCalla, 545 F.3d 750, 756 (9th Cir.2008).

The warrant was not invalid even though the supporting affidavit incorrectly identified Linda St. John as an alias of Lynne Meredith. The record strongly supports a finding…