United States and David J. Feddor, Revenue Agent, Internal Revenue Service v. J. Richard Dema

MARKEY, Chief Judge,

United States Court of Customs and Patent Appeals (dissenting).

With unmitigated deference, I am unable to agree that the District Court lacked jurisdiction to issue this restraining order, and I am convinced that the record amply supports a finding of taxpayer harassment in this case. I also feel that the case presents novel legal issues on the interaction of Sec. 7421(a) and Sec. 7605(b) of the Internal Revenue Code which have not been directly addressed by any federal appellate court. *1378The effect of court-approved taxpayer harassment upon our “voluntary” tax system…