Dan M. Zernial v. United States of America

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• affirming sua sponte dismissal of 42 U.S.C. § 1983 suit against IRS for withholding of taxes from wages; dismissal entered for failure to state a claim
• levying of wages by IRS accomplished pursuant to federal law by federal agents and private parties, and therefore taxpayer failed to state cause of action under 42 U.S.C. § 1983 because this section only provides redress for actions taken under color of state law
• section 1983 is not applicable to federal officers acting under federal law

Source: CourtListener parenthetical corpus (CC0).