Bond

Bond v. Everson

Good Law
224 F. App'x 721
United States Court of Appeals for the Ninth CircuitMarch 16, 2007No. 06-15635California281 words

Opinion

Lead Opinion

MEMORANDUM **

Charles H. Bond appeals pro se from the district court’s judgment dismissing his action against the Commissioner of Internal Revenue and an employee of the Inter *722 nal Revenue Service (“IRS”) regarding the collection of his unpaid federal income taxes. 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 Bond’s claims against the Commissioner and the IRS Appeals Officer for actions taken to collect taxes from Bond on the ground that Congress has established a comprehensive statutory scheme for seeking redress in federal tax matters, which Bond has not followed. See 26 U.S.C. § 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 Bureau of Narcotics, 403 U.S. 388 , 91 S.Ct. 1999 , 29 L.Ed.2d 619 (1971)). To the extent that Bond contends…

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