Zdun

Zdun v. Henderson

Good Law
308 F. App'x 215
United States Court of Appeals for the Ninth CircuitJanuary 15, 2009No. 07-35465California288 words

Opinion

Lead Opinion

MEMORANDUM **

Terry Zdun, Carol Zdun, and Dentex, P.C., appeal pro se from the district court’s judgment dismissing their petition to quash summonses issued by Internal Revenue Service (“IRS”) revenue agent Paula Henderson. We have jurisdiction under 28 U.S.C. § 1291 . We review for clear error. United States v. Blackman, 72 F.3d 1418, 1422 (9th Cir.1995). We affirm in part and dismiss in part.

The district court properly dismissed the action based on the government’s pri-ma facie showing that the summonses were issued in good faith. See Stewart v. United States, 511 F.3d 1251, 1254 (9th Cir.2008) (describing requirements for enforcing summons and concluding that the government met its burden by introducing a sworn declaration from the revenue agent who issued the summons). Further, the district court correctly determined that IRS agent Henderson is not a proper defendant. See Adams v. Johnson, 355 F.3d 1179, 1185-86 (9th Cir.2004) (holding that Bivens relief is unavailable against IRS auditors for conducting tax assessments and collections); Gilbert v. Da Grossa, 756 F.2d 1455 , 1458 (9th Cir.1985) (stating that a suit against an IRS employee for actions taking in his official…

Sign in to read the full opinion

Create a free account to read the complete opinion text, citation history, and good-law status for this case.