Professional Documents
Culture Documents
Rogers v. Vicuna, 264 F.3d 1, 1st Cir. (2001)
Rogers v. Vicuna, 264 F.3d 1, 1st Cir. (2001)
2001)
Richard Rogers appeals from the summary disposition of his federal and state
law claims against the United States, IRS agents Sophia Vicuna and Thomas
Kilmartin, and Northborough, Massachusetts, police officers Sergeant Thomas
Martin, Sergeant Michael Edmonds and Officer Frederick Perry. Finding no
error, we affirm.
I.
2
The facts of this case are straightforward. On March 5, 1998, Agents Vicuna
and Kilmartin arrived at Rogers's home to seize his two vehicles pursuant to a
levy. Rogers, a resident of Northborough, Massachusetts, had been involved
with the IRS in a dispute over taxes that the IRS claimed he owed for the 1992
and 1993 tax years.1 Between November, 1996 and the arrival of the agents on
March 5, 1998, the IRS sent Rogers various notices informing him of his
delinquency and indicating its intention to levy against his property if the
delinquency was not resolved. Agent Vicuna also made at least one personal
visit to the property. Although Rogers refused to have any substantive
conversation with Vicuna and instead summarily ordered her off his property,
he later admitted that he received the notices informing him of the intention to
levy. Nonetheless, he took no action before either the tax court or the district
court to prevent the imposition of the levy.
When the agents arrived on March 5th, they were accompanied by Sergeant
Martin and a tow truck. The agents rang the doorbell and, when Rogers
answered, informed him they were there to seize his two vehicles, a Jeep and a
van, that were parked in one of Rogers's two driveways. This driveway was
located at the north side of the house, and the cars were completely visible
from the street. There were no signs on the property, no gates, and no other
obstructions that could have prevented the agents from either seeing the
vehicles from the public street or from reaching the vehicles.
The agents handed Rogers a Notice of Seizure--listing his two vehicles--as well
as a Notice of Levy. Rogers, however, demanded that the agents produce a
warrant or other document issued by a court. The agents did not have such a
document, but nonetheless proceeded to seize the two vehicles. Throughout the
incident, Rogers informed the IRS agents and Martin that they were trespassing
on his property because they lacked a warrant, that he did not give them
permission to be on his property, and that they should immediately leave. The
agents and Martin did not comply. Rogers then appealed to Sergeant Martin,
asking Martin to intervene to prevent the cars from being "stolen" by the IRS
agents. Martin, however, refused to intervene, responding that the IRS agents'
paperwork appeared to be in order. Rogers then requested that Martin summon
the Worcester County Sheriff's office, but Martin again refused, stating that the
duties of the Sheriff's office did not extend beyond transferring prisoners.
Faced with Martin's refusal to intervene, Rogers began to remove some of his
personal items from the vehicle. The IRS agents then requested the keys to the
cars. Rogers gave them to Martin with the instruction that Martin was to protect
his property. Martin gave the keys directly to the IRS agents. Agent Kilmartin
then removed more of Rogers's personal items from the vehicle, putting them
temporarily on the roof in a "provocative and insulting manner." These
preliminaries completed, the cars were towed away, the agents and Martin left
the scene, and Rogers returned inside.
6
Aside from Kilmartin's actions in removing Rogers's personal items, the entire
scene was relatively nonconfrontational. Of all the participants, Martin was the
only one armed, and then only with a pistol that remained in his holster during
the entire seizure. Although Rogers expressed a feeling of duress because
Martin was armed and stated that this duress caused him to hand over the keys
to his cars, Rogers agreed that Martin never mentioned the gun. Moreover,
Rogers also agreed that Martin had not acted out of personal animosity towards
Rogers and had not acted intentionally to harm him. The entry onto Rogers's
land and the seizure of his vehicles did not result in any physical contact,
altercation or violence.
On March 7th, two days after the seizure, Rogers went to the Northborough
Police Station, with a witness, to file a stolen vehicle report on the two vehicles.
Officer Perry and Sergeant Edmonds met with Rogers and listened to his
complaint. They refused, however, to accept a stolen vehicle report, reasoning
that Rogers's real complaint was with the IRS. Rogers protested that the lack of
a warrant or other document issued by a court necessarily meant that the cars
were taken without the proper authority and were therefore stolen. Perry and
Edmonds were unpersuaded and continued to refuse to accept a stolen vehicle
report.
After Rogers filed his amended complaint, the United States Attorney for
Massachusetts issued a certification that each IRS agent had been acting "within
the scope of his or her employment and office as an employee of the United
States at the time that the incidents out of which plaintiff's claims arose
occurred." Based upon this certification and the provisions of 28 U.S.C. 2679,
the United States sought to have itself substituted as the party defendant on
Rogers's state law claims against the IRS agents. The district court granted this
motion on January 18, 2000, leaving Vicuna and Kilmartin named personally as
party defendants to Rogers's federal civil rights claims.2
10
The United States then filed a motion to dismiss the claims against it and
Vicuna and Kilmartin. The district court granted this motion, concluding that
none of Rogers's state law claims fell under "a statute with respect to which the
United States has waived its sovereign immunity," and that therefore they were
barred. The district court also dismissed Rogers's federal civil rights claims
against Vicuna and Kilmartin on the ground that a remedy pursuant to Bivens v.
Six Unknown Named Agents of Federal Bureau of Narcotics, 403 U.S. 388
(1971) was unavailable. Following this disposition, Martin, Edmonds, and
Perry filed a motion for summary judgment. The court granted this motion,
reasoning that, under established precedent, Rogers had failed to demonstrate
any constitutional violation, or, indeed, any impropriety on the part of the IRS
agents that could form the basis of the claims against Martin. Furthermore,
because the cars were not stolen, Rogers's claims against Edmonds and Perry
could not stand. Rogers now appeals.
II.
11
We first note that Rogers has failed to make any developed argument
challenging the district court's determination that his state law claims against
the United States are barred by sovereign immunity. By failing to develop such
an argument, Rogers has abandoned any challenge to the decision. Rose v.
Yeaw, 214 F.3d 206, 211 n.2 (1st Cir. 2000). Consequently, we turn to Rogers's
claims against the individual defendants.
A. The claims against Vicuna and Kilmartin
12
under color of state law is an essential element of a 1983 claim). The district
court looked past this error and instead read the complaint as making a claim
against Vicuna and Kilmartin under the Bivens doctrine. Bivens v. Six
Unknown Named Agents of Federal Bureau of Narcotics, 403 U.S. 388 (1971);
Day v. Mass. Air Nat'l Guard, 167 F.3d 678, 683 (1st Cir. 1999) (noting that
Bivens offers redress for constitutional violation under color of federal law,
while 1983 offers redress for constitutional violations under color of state
law). The court concluded, however, that even so read, the complaint failed to
state a claim upon which relief may be granted. "Congress has established what
it considers adequate remedial mechanisms for constitutional violations that
may occur within the administration of the tax laws." Under these
circumstances, the court concluded that it should not create a Bivens remedy.
Rogers takes issue with this decision.
13
We have noted in dicta that "we doubt that the creation of a Bivens remedy
would be an appropriate response" to protect taxpayers from "an overzealous
officialdom." McMillan v. United States Dep't of Treasury, 960 F.2d 187, 190
(1st Cir. 1991) (internal quotation marks omitted). At the same time, not all
courts have agreed that a Bivens remedy is unavailable against individual IRS
agents, with at least one circuit indicating that a taxpayer may have a Bivens
remedy against individual IRS agents for violations of first and fourth
amendment rights. Nat'l Commodity and Barter Ass'n v. Gibbs, 886 F.2d 1240,
1248 (10th Cir. 1989). We do not have to resolve this issue in this case because
we can readily affirm the district court on a different ground. Geffon v. Micrion
Corp., 249 F.3d 29, 35 (1st Cir. 2001) ("[C]ourt of appeals may affirm a grant
of summary judgment on any ground supported by the record.") (citing Burns
v. State Police Ass'n of Mass., 230 F.3d 8, 9 (1st Cir. 2000)).
14
In order to state a Bivens violation, Rogers must have pled facts that "rise to the
level of a constitutional violation." McMillen, 960 F.2d at 190. Rogers has not
done so. The complaint reveals only that Vicuna and Kilmartin entered Rogers's
property without a warrant or other document issued by a court authorizing that
entry. As the district court correctly noted, however, the mere absence of a
warrant is not automatically indicative of an impermissible search.
15
We have previously held that a person does not have a reasonable expectation
of privacy in a driveway that was visible to "the occasional passerby." United
States v. Hensel, 699 F.2d 18, 32 (1st Cir.), cert. denied, 464 U.S. 823 (1983).
17
Even more to the point, United States v. Roccio, 981 F.2d 587 (1st Cir. 1992),
is on all fours with the present case. In Roccio, we held that IRS agents, who
had entered private property and seized a taxpayer's vehicle pursuant to a levy,
"needed no warrant to seize the automobile." Id. at 591. A warrant was not
required because the taxpayer's vehicle "was clearly visible from the street on
an unobstructed driveway." Id. In order to state a Fourth Amendment claim,
therefore, Rogers needed to plead facts that would distinguish the IRS agents'
seizure of his vehicles from the seizure in Roccio. His complaint, however, is
devoid of any such assertion.
18
Rogers attempts to distinguish Roccio on two grounds. First, he notes that the
taxpayer's car in Roccio was located in his girlfriend's driveway, whereas
Rogers's cars were located on his own property, a distinction that Rogers claims
should make a difference in the outcome. See Roccio, 981 F.2d at 589. This
argument, which may be a reference to the doctrine of Fourth Amendment
standing, is singularly unpersuasive. Although it is true that citizens only have
standing to challenge an infringement of their own Fourth Amendment rights,
see, e.g., United States v. Kimball, 25 F.3d 1, 4 (1st Cir. 1994) (discussing
Fourth Amendment standing in the context of a motion to suppress evidence),
the decision in Roccio was not predicated upon the taxpayer's lack of standing.
Instead, the court explicitly reached the merits of the taxpayer's substantive
Fourth Amendment contentions.
19
20
We reject this absurd contention. Such a ruling renders meaningless the plain
language of 6331(b) indicating that the power to levy is broad. Moreover,
6331(b) explicitly indicates that the IRS may levy against multiple forms of
property, including real or personal as well as tangible and intangible property.
26 U.S.C. 6331(b). We decline to adopt a reading of one subsection that
would completely nullify another. Roccio controls this case.
B. The claims against Martin
21
22
Rogers admitted in his deposition that his driveway could be seen from a public
way. Service vehicles would occasionally make turns in the driveway and
delivery personnel would sometimes pass through the driveway to reach his
door. Furthermore, his driveway was not posted with any signs or obstructions
that would hide his vehicles from public view. These facts conclusively
indicate that Rogers did not have a reasonable expectation of privacy in his
driveway and that therefore a warrant was not required. Roccio, 981 F.2d at
591; Hensel, 699 F.2d at 32. Because Rogers does not allege any conduct by
Martin that could form an independent factual basis for his claims, our
conclusion regarding the propriety of the seizures by the IRS agents disposes of
all the claims against Martin.
C. The claims against Edmonds and Perry
23
Our conclusion that Rogers cannot maintain his claims against Vicuna,
Kilmartin and Martin is fatal to the claims against Edmonds and Perry as well.
We can add nothing to the district court's analysis on this point.
24
manner. The cars were, therefore, not stolen. Thus, the actions of Edmonds and
Perry in refusing to accept a stolen car report were proper.
25
Affirmed.
Notes:
1
According to the IRS, Rogers owed $10,606.68 for the 1992 tax year and
$17,643.44 for the 1993 tax year.