United States v. Jerome Przybyla

Appellant was convicted of assaulting an IRS agent and impeding the administration of the tax laws. 18 U.S.C. § 111; 26 U.S.C. § 7212(a). We affirm.

Three Internal Revenue Service (IRS) agents attempted to seize appellant’s real property to satisfy a tax deficiency. Appellant was informed that agents would arrive the day of the visit to carry out the seizure. When the agents presented themselves, appellant, without identifying himself, requested they leave the property. The agents began to post seizure notices despite appellant’s request. Appellant repeated his request and drew a gun. The…