Opinion ID: 423533
Heading Depth: 2
Heading Rank: 3

Heading: The Civil-Rights Claims.

Text: 19 This leaves us with Zernial's claims for punitive damages under 42 U.S.C. §§ 1983, 1985, and 1986, and Bivens v. Six Unknown Named Agents, 403 U.S. 388, 91 S.Ct. 1999, 29 L.Ed.2d 619 (1971). The district court did have jurisdiction over those claims, 28 U.S.C. §§ 1331, 1343 (Supp. V 1981), but they were subject to dismissal even under the Second Circuit rule because they were frivolous. The frivolousness of the claims under the Civil Rights Act is clear. Sections 1985 and 1986 grant a cause of action only for conspiracies to deprive the plaintiff of his constitutional rights. 42 U.S.C. §§ 1985, 1986; Kush v. Rutledge, --- U.S. ----, 103 S.Ct. 1483, 1487, 75 L.Ed.2d 413 (1983) (sections 1985(1), (2), (3)); Earnest v. Lowentritt, 690 F.2d 1198, 1202 (5th Cir.1982) (section 1985(3)); Kaylor v. Fields, 661 F.2d 1177, 1184 (8th Cir.1981) (sections 1985(3) and 1986). Zernial's complaint alleges no conspiracy among the defendants. 20 His claim under section 1983 has a similar basic defect. That statute only provides redress for actions taken under color of state law, while the actions complained of here were taken pursuant to federal law by federal agents and private parties. See Broadway v. Block, 694 F.2d 979, 981 (5th Cir.1982) (actions of federal officials taken under color of federal law cannot form basis of suit under section 1983); Stonecipher v. Bray, supra, 653 F.2d at 401, 403 (same where both federal and private defendants acting under color of federal law). 21 The only other basis for the punitive damage claim is Bivens, supra. It has been suggested that a Bivens action may be available to remedy abuses in tax collection. See Rutherford v. United States, 702 F.2d 580, 585 (5th Cir.1983). Such a suit, however, would require that the plaintiff claim a deprivation of a constitutional right. Bivens, supra, 403 U.S. at 397, 91 S.Ct. at 2005; Rutherford, supra, 702 F.2d at 583-85. Zernial has not suggested that there was any abusive behavior by any of the defendants, so this case is clearly distinguishable from Rutherford. The only constitutional claim raised here is one of procedural due process: that the IRS had not given him adequate notice of the levy because he had not received the earlier letters the IRS claimed to have sent. 22 This claim is wholly without merit. Zernial admits that he received the final notice. He had no right to a hearing before the levy. See Phillips v. Commissioner, 283 U.S. 589, 595, 51 S.Ct. 608, 611, 75 L.Ed. 1289 (1931). The refund claim procedure provided in section 7422 adequately protects Zernial's due process rights. Phillips, 283 U.S. at 597-601, 51 S.Ct. at 611-13 (involving predecessor to section 7422); Stonecipher v. Bray, supra, 653 F.2d at 403. Zernial's complaint simply alleges no constitutional deprivation. 23