Nora L. Mihelick v. United States

ROSENBAUM, Circuit Judge:

Inscribed above the main entrance of the Internal Revenue Service office in Washington, D.C., is a quotation from Supreme Court Justice Oliver Wendell Holmes Jr.: "Taxes are what we pay for a civilized society." Civil servants at the IRS pursue an honorable mission , Washington Post, https://www.washingtonpost.com/opinions/civil-servants-at-the-irs-pursue-an-honorable-mission/2018/07/24/75268f5e-8ea8-11e8-ae59-01880eac5f1d_story.html?utm_term=.61e3f74f5f8c , (last visited June 18, 2019). An admirable outlook, yet even Justice Holmes would likely agree that it is…