The (IRS) Empire Strikes Back

Much as in the fashion of "Star Wars" the Evil Empire: the Internal Revenue Service has petutlantly struck back at Thomas Seidel and his counsel Robert Alan Jones because they were fortunate enough to have pinned the IRS ears back before a United States District Court jury last month on January 8. (See Case no.
5:07-cv-04128 U.S.D.C. NDCA Jan. 8, 2009.)

Mr. Seidel, as reported in our previous blog, overturned a $1,000,000 penalty assessment against him based upon misrepresentation by the IRS, and the deliberate conduct of revenue officers in ignoring the law. You would think that after hounding the Seidel family for twelve years with liens and levies against both him and his wife even the IRS would honor the jury verdict and release the liens against the Seidels' family home, and Mrs. Seidel's closely held corporation and its real estate.

But of course not; according to the Assistant U.S. Attorney who attempted and failed to gain a judgment against Mr. Seidel, the United States may decide to appeal. This of course may take two or three years. It makes no difference to the government that the Seidels currently have no debt to the IRS and that is the "law of the case." Further, it does not seem to matter that the Seidels may lose their home because the final date to pay off their mortgage was November 1, 2008, and the landlord has held off until now to see if Mr. Seidel would prevail in court, which he has.

So the beat goes on, but you can bet your last dollar if you have one that if the government had prevailed, it would not have waited two or three years of an appeal period before the Seidels' home was sold at auction. "Fair and balanced," not exactly, but we have hope that the judge who has been extremely fair at the trial stage will, after 60 days when the time for filing a notice of appeal has expired, irrespective of any appeal, order the IRS to release the liens.

Your comments and suggestions are appreciated.