Trivedi
Trivedi v. United States
Opinion
Lead Opinion
MEMORANDUM **
Ramnik M. Trivedi appeals pro se from the district court’s Order dismissing his action against the United States and employees of the Internal Revenue Service (“IRS”) regarding garnishment for the collection of his unpaid federal income taxes for 1992 and 1993. We have jurisdiction under 28 U.S.C. § 1291 . We review de novo the district court’s grant of a motion to dismiss, Hicks v. Small, 69 F.3d 967, 969 (9th Cir.1995), and affirm.
The district court properly dismissed Trivedi’s claims against the four individual IRS employees named in his complaint for actions taken to collect taxes from Trivedi. Congress has established a comprehensive statutory scheme for seeking redress in federal tax matters, which Trivedi has not followed. See 26 U.S.C. *681 § 7433 ; Adams v. Johnson, 355 F.3d 1179, 1186 (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 for damages under Bivens v. Six Unknown Named Agents of the Federal Btireau of Narcotics, 403 U.S. 388 , 91 S.Ct. 1999 , 29 L.Ed.2d 619 (1971)).