Joseph F. Porter v. Susan Fox

Joseph F. Porter appeals from the district court’s order dismissing his 42 U.S.C. § 1983 action against Internal Revenue Service (IRS) officials. We affirm.

After paying the filing fee, Porter brought the instant action pro se against the IRS and several of its employees in their individual and official capacities, claiming that they violated his due process and First and Fourth Amendment rights when they served him with various notices of tax liens and levy. He sought damages as well as injunctive and declaratory relief.

Because Porter was pro se, the magistrate judge initially reviewed the…