United States v. Lester Reeves

Reeves was indicted under 26 U.S.C. § 7212(a) (1982) for “corruptly” endeavoring to obstruct or impede the due administration of the Internal Revenue Code. United States v. Reeves (Reeves I), 752 F.2d 995, 996 (5th Cir.), cert. denied, — U.S. -, 106 S.Ct. 107, 88 L.Ed.2d 87 (1985). This charge stemmed from Reeves’ filing of a so-called “common law lien” in the deed records of Denton County, Texas, against the residence of Douglas LeClaire, a criminal investigator with the Internal Revenue Service who had been involved in an investigation of Reeves’ tax returns. The lien attached to LeClaire’s…