Moore v. Felger

HARLINGTON WOOD, Circuit Judge:

This civil suit against several IRS agents stems from years of the recalcitrant conduct of a tax protester. Thomas A. Moore, a Louisiana psychiatrist, failed to pay his taxes for a number of years. As a'result, he owed over one million dollars to the IRS, which he refused to deliver. The IRS requested patient records from Moore to determine if Moore’s patients owed him for psychiatric services rendered, but Moore testified under oath that he kept no such records.

The IRS asked Moore for permission to search his house for property subject to levy in satisfaction…