GOULD, Circuit Judge: Partners in cattle partnerships organized and managed by breeder Walter J. Hoyt, III (the “Hoyt partnerships”) brought suit against Hoyt and more than twenty Internal Revenue Service (“IRS”) agents (the “federal defendants”) in the United States District Court for the District of Oregon asserting claims for money damages under Bivens v. Six Unknown Named Agents of the Federal Bureau of Narcotics, <…
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