Hans Bothke v. Fluor Engineers & Constructors, Inc., and W.J. Terry

*805NELSON, Circuit Judge:

This case has a protracted administrative and judicial history and is before this court for the third time. Hans Bothke, a pro se plaintiff, brought a Bivens1 action alleging that an IRS agent, defendant W.J. Terry, violated his constitutional rights in conjunction with an IRS levy on his wages for nonpayment of taxes allegedly due in 1977. He appeals from the district court’s entry of summary judgment against him on the basis of defendant Terry’s qualified immunity. We affirm.

A brief description of the applicable statutory provisions is in order. Once the IRS determines…