Hoover v. United States

ORDER

In 2003 Harvey Hoover received a reward of $65,146.07 from the Internal Revenue Service for helping it collect unpaid tax from another taxpayer. See 26 U.S.C. § 7623. The IRS applied the entire award to Hoover’s outstanding tax liabilities, which stemmed from his own prior tax fraud. See United States v. Hoover, 240 F.3d 593 (7th Cir.2001); United States v. Hoover, 175 F.3d 564 (7th Cir.1999). Eight years later Hoover filed an administrative claim with the IRS under the Federal Tort Claims Act, 28 U.S.C. §§ 2671-2680, principally contending that the IRS should have written him a check…