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Burroughs v. Abrahamson

United States District Court, D. Oregon

July 31, 2013

VINCENT BURROUGHS, Plaintiff,
v.
DORA ABRAHAMSON and UNITED STATES OF AMERICA, Defendants

Vincent Burroughs, Plaintiff, Pro se, Moule & Frank, Eugene, OR.

For United States of America, Defendant: Sean E. Martin, LEAD ATTORNEY, U.S. Attorney's Office, District of Oregon, Portland, OR; Charles M. Duffy, U.S. Department of Justice, Tax Division, Washington, DC.

OPINION

Page 1269

ORDER

THOMAS M. COFFIN, United States Magistrate Judge.

Plaintiff Vincent Burroughs, brings this action alleging negligence against the United States under the Federal Tort Claims Acts (FTCA) and against former IRS revenue agent Dora Abrahamson pursuant to Bivens v Six Unknown Agents. Pursuant to the stipulation of the parties, the court dismissed the Bivens action against pro se defendant Abrahamson on May 31, 2013.

Plaintiff alleges that defendant Abrahamson used her power and authority as an IRS agent while she was assigned to audit plaintiffs 2008 income tax year to coerce, harass and intimidate plaintiff into a sexual encounter. Abrahamson conducted the audit over a period of about nine days in August of 2011 before she announced to her supervisor that she had a conflict, and was replaced by another agent.

Plaintiff alleges the United states had a duty to adequately oversee Abrahamson in the performance of her duties as an IRS agent and had the right to control the physical details of her interactions with taxpayers. Plaintiff alleges the United States was negligent, through Abrahamson, under the doctrine of respondeat superior, in:

(a) ... failing to comply with IRS regulations regarding contact with taxpayers[; ]
(b) ... utilizing the authority of the United States Government to pursue a sexual relationship[; ]
(c) ... permitting her carnal desires to overcome her judgment that it was inappropriate to pursue a sexual relationship with a taxpayer she was auditing[; ]

Page 1270

(d) ... failing to seek and follow through on getting help for her psychological problems[; and]
(e) ... violating the Privacy Act by improperly utilizing and disclosing privileged ...

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