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LEVETO v. LAPINA

No. 00-3241.

258 F.3d 156 (2001)

Daniel J. LEVETO; Margaret A. Leveto, Appellants, v. Robert A. LAPINA; Richard W. Adams; Judy A. Graham; Suzi Hines; Thomas Demko; George Torbic; John Watson; David Kirk; Deborah Kirk; Robert Groover; Jeff Miller; Edward Wirth; Cynthia Underwood; Elizabeth Quinn; "Joe Rivera".

United States Court of Appeals, Third Circuit.

Filed July 17, 2001.

Attorney(s) appearing for the Case

William G. McConnell (Argued), Ekker, Kuster & McConnell, P.O. Box 91 Sharon, PA 16146, Counsel for Appellants.

Jonathan S. Cohen, A. Wray Muoio (Argued), Tax Division, United States Department of Justice, P.O. Box 502 Washington, DC 20044, Counsel for Appellees.

Before: MANSMANN, ALITO, and FUENTES, Circuit Judges.

OPINION OF THE COURT

ALITO, Circuit Judge:

Dr. Daniel Leveto and his wife, Margaret Leveto, filed this action against numerous known and unknown Internal Revenue Service ("IRS") agents. The Levetos asserted numerous federal constitutional claims under Bivens v. Six Unknown Named Agents of Federal Bureau of Narcotics, 403 U.S. 388, 91 S.Ct. 1999, 29 L.Ed.2d 619 (1971), as well...

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