Erwin N. Foxman and Edith C. Foxman v. John P. Renison

VAN GRAAFEILAND, Circuit Judge:

The question in this case is whether appellants have a Fifth Amendment cause of action against appellee, a former Internal Revenue Service agent, for alleged misconduct during an IRS audit of appellants. The district court held that they have not. and granted appellee's motion for summary judgment. We affirm.

Appellant Erwin N. Foxman is a dentist who practices in Rochester, New York. Appellant Edith C. Foxman is his wife. In November 1970, the IRS commenced an audit of their 1969 tax return. Appellee John P. Renison, then an IRS agent, conducted the audit. After…