A taxpayer loses on several fronts.

The IRS audited a taxpayer and determined that he owed capital gains tax on the sale of a construction business. The taxpayer filed for bankruptcy, but the Bankruptcy Court ruled that he was liable for the unpaid tax because he’d willfully attempted to evade collection.

After the bankruptcy, the IRS resumed trying to collect the unpaid tax. Eventually, a default judgment was entered against the taxpayer for $491,513, plus interest. He then filed a claim alleging that he’d suffered injury due to the conduct of specific IRS employees. A U.S. District Court dismissed the taxpayer’s claim but will allow him to amend his complaint. (Daviscourt, DC WA, 7/31/19)