TODD v. U.S.

No. 85-4106.

849 F.2d 365 (1988)

Donna L. TODD, Plaintiff-Appellee, v. UNITED STATES of America and R.S. Wintrode, Jr., District Director, Internal Revenue Service, Defendants-Appellants.

United States Court of Appeals, Ninth Circuit.

Order and Opinion Decided June 10, 1988.


Attorney(s) appearing for the Case

Michael L. Paup, Roger M. Olsen, Jonathan S. Cohen and Elaine Ferris, Dept. of Justice, Washington, D.C., for defendants-appellants.

Stephen L. Pevar, American Civil Liberties Union, Denver, Colo., and W. Corbin Howard, Billings, Mont., for plaintiff-appellee.

Before POOLE, NORRIS and BEEZER, Circuit Judges.


ORDER

The court's opinion filed October 20, 1986, and reported at 802 F.2d 1152-58 (9th Cir.1986), is hereby withdrawn and replaced with the attached opinion.

OPINION

BEEZER, Circuit Judge:

This appeal is the result of a Bivens1 action against IRS agents for damages arising out of a penalty imposed under 26 U.S.C. § 6702. The United States and the individual IRS agents appeal a partial denial of...

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