If you survived April 15, your idea of being ‘screwed by the IRS’ probably doesn’t mean too much. Even after an audit and getting an additional tax bill, if you utter these unfortunate words you probably just mean paying some money. But having sex with the IRS auditor? Surely that wouldn’t occur to you.
But Vincent Burroughs claims that his tax audit was hardly PG-13. In fact, he says the IRS auditor, Ms. Dora Abrahamson, flirted with him by phone and text, then sent him a selfie in her underwear. In Burroughs v. Abrahamson, he sued the IRS and the femme fatale IRS Agent claiming that she threatened penalties if he didn’t come across.
Although Ms. Abrahamson denied the allegations, Mr. Burroughs admitted that he gave in to her demands. But that was only when she came to his home “provocatively attired.” It was put up or shut up, the suit claims. Given her position of power, dollars were at stake, and stiff penalties too.
The tit-for-tat lawsuit claims the IRS Agent would slap him with a 40% penalty if he stayed virtuous. The IRS Agent’s conduct caused him distress and violated his constitutional right to privacy, the suit claims. And it ruined his longtime relationship with his girlfriend.
The trial court threw out the lawsuit, concluding that whatever happened, it occurred after hours at Mr. Burroughs’ home. That meant there was no liability. The IRS agent wasn’t performing any official duties, said the court. Yes, you may remember this story from last year, but now Mr. Burroughs is getting renewed hype and has appealed.
He is even getting press in the UK, where the media loves a good story as much as the next voyeur. Oregon man left owing $69K after ‘IRS agent seduced him.’ As he told 20/20, after he had sex with IRS Agent Abrahamson, she withdrew from handling his case due to the perceived conflict of interest. That meant another IRS Agent was assigned, and that made it worse. Mr. Burroughs ended up owing the IRS $69,000.
The suit alleges that the government is liable for damages because IRS officials provided inadequate supervision. Although the suit was originally against Ms. Abrahamson and the IRS, he dropped Ms. Abrahamson from the suit. After all, she has virtually no assets to pursue, ABC News reported.
The government claims immunity in the suit. The IRS never waived its immunity for intentional acts of its employees that were committed outside the scope of their employment.
Most tax audits are mundane. Audit advice generally is too. And fortunately, getting out of penalties is rarely so involved. Sure, it’s hard to offer an excuse the IRS has never heard. They hear some doozies. But this one may just take the cake.
You can reach me at Wood@WoodLLP.com. This discussion is not intended as legal advice, and cannot be relied upon for any purpose without the services of a qualified professional.
via The Tax Lawyer http://ift.tt/1gWBIjH