* * ‘K Plaintiffs have not alleged any action by defendants that could con­ceivably be considered as having been taken under. . . .state law. Plaintiffs’ section 1983 claims, therefore, must fail. Both the 1985 and 1986 claims also cannot be maintained. Plaintiffs have alleged no racial or other class-based discrimination. Such allegations, how­ever, are essential elements of a claim under sections 1985 and 1986.

Betlyon makes clear that an irate taxpayer’s law suit against a federal I.R.S. agent (in his individual, not official capacity) for violation of civil rights statutes is going nowhere. Section 1983 penalizes only persons somehow acting in connection with state law; sections 1985 and 1986 are rooted only in racial or other similar discrimination.


 

 
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