- 16 - IRS agent, for which Mr. Owens was indicted, tried, and acquitted in 1977. Mr. Owens also testified that the IRS seized more than $12,000 from Ms. Feltrinelli on dates not specified in the record. Petitioners contend that respondent's agents acted improperly during the audit. Petitioners criticized respondent's original auditor and charged that McEver and McGovern (an otherwise unidentified person) conspired against Mr. Owens and Ms. Feltrinelli to deprive them of their records. Mr. Owens offered no meaningful details about or corroboration of his claims. Petitioners have not shown that respondent's agents were abusive to them, acted improperly, or had a vendetta against them in any way. 2. Petitioners' Constitutional and Civil Rights Petitioners contend that they are entitled to relief from liability for the income tax deficiencies and penalties at issue in these cases because respondent violated their rights under the 1st, 4th, 5th, 7th, 8th, and 14th Amendments to the U.S. Constitution and various Civil Rights Acts. Petitioners contend that respondent violated their rights under the 1st Amendment of the U.S. Constitution by retaliating against Mr. Owens because he pledged in his Congressional campaign to place the burden of proof in tax cases on the IRS. Petitioners contend that their right to be secure in their papers and protected against unreasonable search and seizures under thePage: Previous 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 Next
Last modified: May 25, 2011