- 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 the
Page: Previous 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 NextLast modified: May 25, 2011