When do the Bivens actions start?
As per http://biotech.law.lsu.edu/map/ConstitutionalTorts-BivensActions.html , a Bivens action is the means by which a citizen sues a the individual person who violates his rights in his position as member of the government. In this fairly obvious case, it would be an IRS agent who violates a citizen's right to freedom of political speech by treating them differently based on their viewpoint.
If successful it allows the citizen to pierce the usual immunity of a government employee so as to extract personal damages, including punitive damages from them.
From the text:
The main defense for a federal official in a Bivens action is official immunity from actions for damages. There are two types of official immunity available as affirmative defenses: absolute and qualified.[ Butz v. Economou, 438 U.S. 478 (1978)] Absolute immunity is granted to judges, prosecutors, legislators, and the President, so long as they are acting within the scope of their duties. Qualified immunity applies to federal officials and agents who perform discretionary functions, but may be overcome by a showing that their conduct violated a constitutional right.
I would guess that these IRS agents fall under the 'qualified immunity' heading. And their discretionary activities pretty clearly violate a constitutional right.
We'll see how it goes of course.
If successful it allows the citizen to pierce the usual immunity of a government employee so as to extract personal damages, including punitive damages from them.
From the text:
The main defense for a federal official in a Bivens action is official immunity from actions for damages. There are two types of official immunity available as affirmative defenses: absolute and qualified.[ Butz v. Economou, 438 U.S. 478 (1978)] Absolute immunity is granted to judges, prosecutors, legislators, and the President, so long as they are acting within the scope of their duties. Qualified immunity applies to federal officials and agents who perform discretionary functions, but may be overcome by a showing that their conduct violated a constitutional right.
I would guess that these IRS agents fall under the 'qualified immunity' heading. And their discretionary activities pretty clearly violate a constitutional right.
We'll see how it goes of course.