Court Opinion

ID: 9472808
Source: CourtListenerOpinion
Date Created: 2023-08-05 04:11:39.74555+00
Date Added: 2024-06-11T17:43:09.800191
License: Public Domain

THORNBERRY, Circuit Judge,
concurring in part and dissenting in part:
Although I concur with the bulk of the Court’s opinion, I dissent from the Court’s holding as to count III of the indictment. Count III charged that Martin
knowingly and corruptly did endeavor to obstruct and impede the due administration of Title 26, United States Code, by filing with the Internal Revenue Service a written complaint in which [he] falsely stated that Revenue Agent Patrick J. O’Neill, who was then conducting audits of defendant William Thomas Martin’s personal tax returns and the corporate tax returns of Mechanical Systems Specialties, Inc. had (1) threatened, harassed and verbally abused defendant Martin and his employees and accountants during the course of his audit; (2) without notice failed to appear for scheduled audit appointments with defendant Martin; and (3) appeared for an audit appointment with defendant Martin while under the influence of a controlled substance; in violation of Title 26, United States Code, Section 7212(a).
In my opinion, the factual allegations of this count do not state a crime within the meaning of section 7212(a). .That section provides criminal liability for
Whoever corruptly or by force or threats of force (including any threatening letter or communication) endeavors to intimidate or impede any officers or employees of the United States acting in an official capacity under this title, or in any other way corruptly or by force or threats of force (including any threatening letter or communication) obstructs or impedes, or endeavors to obstruct or impede, the due administration of this title,____
The Court concludes that Martin’s filing a false complaint falls within the “in any other way” language of section 7212(a). That holding, however, may inhibit a taxpayer from filing a complaint when he feels an IRS agent has mishandled his audit. Furthermore, in this case Agent O’Neill encouraged Martin to file a complaint if he *1411was dissatisfied with the agent’s performance. There is no evidence that Martin failed to follow IRS procedures in filing his complaint, and he did not file the complaint until the audit was almost complete. While I do not condone the filing of false complaints, in many cases a complaint may, in fact, further the proper administration of Title 26 by exposing an agent’s improper conduct or mistake. It is, therefore, inadvisable for this Court to stifle the filing of complaints with the IRS by raising the specter of criminal liability under section 7212(a). Martin did not corruptly endeavor to impede or obstruct the administration of Title 26 by filing his complaint against Agent O’Neill. Rather, he merely availed himself of a normal, legal, and proper avenue of appeal that the agent had himself urged upon him. I do not think that filing a complaint that turns out to be false is a violation of section 7212(a).