Smith v. USA

IN THE UNITED STATES COURT OF APPEALS FOR THE FIFTH CIRCUIT United States Court of Appeals Fifth Circuit FILED December 2, 2008 No. 08-10288 Charles R. Fulbruge III Summary Calendar Clerk HAROLD W SMITH, III Plaintiff - Appellant v. UNITED STATES OF AMERICA; KAREN W GARDNER, Individually and in her capacity as an Internal Revenue Service Employee; WALLACE G BANKS, Individually and in his capacity as Settlement Officer for Internal Revenue Service; DEBORAH GLOVER, Individually and in her capacity as Settlement Officer for Internal Revenue Service; MARY J HOWARD, Individually and in her…