Summary
finding that plaintiff was precluded from pursuing a Bivens claim against IRS employees because adequate alternative remedies are available under 26 U.S.C. §§ 7432 and 7433
Summary of this case from Wood v. United StatesOpinion
CIVIL ACTION NO. 02-A-0102-N
September 5, 2002
Robert Churchill MacElvain, Pro Se, for plaintiff.
Candice M. Turner, U.S. Department of Justice, Tax Division, Washington, DC, Fran M. Keith, Pro Se, Internal Revenue Service, Montgomery, AL, for defendant.
O R D E R
There being no objections filed to the Recommendation of the Magistrate Judge filed herein on 14 August 2002 (Doc. 33), said Recommendation is hereby adopted, and it is the
ORDER, JUDGMENT and DECREE of the court that the Defendants' Motion to Dismiss, or in the Alternative, for Summary Judgment is GRANTED to the extent that summary judgment is entered for the defendants.