Daniel R. Rutherford and Linda D. Rutherford v. United States of America, District Director of the Internal Revenue Service and Marvin Kuntz

JOHNSON, Circuit Judge:

Taxpayers Daniel and Linda Rutherford claim that Internal Revenue Service Agent Marvin Kuntz violated their constitutional right to due process by willfully and maliciously assessing them for taxes they did not owe, harassing them into paying those taxes, and forcing them to sue for a refund. The district court 528 F.Supp. 167 granted judgment for Kuntz on the theory that established avenues for recovery of over-assessments from the Government satisfy the Rutherfords’ due process interests. We reverse. The administrative and judicial refund proceedings available to the…