G. M. Leasing Corp., and George I. Norman Iii, Plaintiff-Intervenor v. The United States of America

HILL, Circuit Judge.

We have this case on remand, G. M. Leasing Corp. v. United States, 429 U.S. 338, 97 S.Ct. 619, 50 L.Ed.2d 530 (1977), and must address the questions of money damages against agents of the Internal Revenue Service (IRS) for violations of Fourth Amendment rights of G. M. Leasing Corp. (Corporation) committed in levying on property pursuant to a jeopardy assessment and of the applicability of the doctrine of official immunity.

We will recount the facts and prior proceedings briefly. 1 George I. Norman, Jr., failed to file proper personal income tax returns for the calendar…