Todd Zappone v. United States

OPINION

COOK, Circuit Judge.

Todd N. and Carrie M. Zappone (“Zappones”) sued the United States and several IRS agents (“Defendants”), alleging state-law and constitutional torts stemming from a search of the Zappones’ business and a seizure of cash from their company safe. The district court granted summary judgment in favor of the Defendants, concluding that the claims were time barred. We AFFIRM.

I

The Zappones own Ohio Scrap Corporation (“OSC”), a scrap-metal recycling business in Delta, Ohio. On November 8, 2012, IRS Special Agents executed search-and-seizure warrants on OSC’s offices and the…