When it comes to suits for damages for abuse of power, federal officials are usually governed by local law. See, e. g., Slocum v. Mayberry,2 Wheat. 1, 10, 12. Federal law, however, supplies the defense, if the conduct complained of was done pursuant to a federally imposed duty (see, e. g., Mayor v. Cooper,6 Wall. [...]

Congress has established that IRS agents may be held liable for specified forms of misconduct. An agent who, inter alia, “is guilty of any extortion or willful oppression under color of law,” or “knowingly demands other or greater sums than are authorized by law,” will be discharged from office and exposed to criminal penalties. 26 [...]