Raymond E. McMillen Jr. And Laura McMillen v. United States Department of Treasury

This case arises out of a dispute between the Internal Revenue Service and the appellants, Raymond and Laura McMillen, over the McMillens’ tax liability for the years 1978, 1979 and 1980. The McMillens seek millions of dollars in damages from the United States, and from a number of individual federal employees who they claim have acted in a “uniformly unresponsive ... arbitrary [and] capricious fashion” during the course of the tax dispute. They also seek an order directing the IRS, among other things, to release the liens it has placed on the McMillens’ property.

The district court dismissed…