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Home / Case Digests / 99-4209, 99-4303 U.S. v. Oestreich

99-4209, 99-4303 U.S. v. Oestreich

“The claim was entitled ‘Administrative claim for damages and return of all property, 26 U.S.C. sec. 7433(d)(1).’ It and accompanying documents, referred to as ‘codicils,’ contained much tax protester gibberish attempting to deny liability for federal income tax and social security contributions.

“George’s claim did not assert that any officer or employee of the IRS had ever recklessly or intentionally disregarded any provision of the law or a regulation or that damage resulted. The only accusation of anyone was that Congress had perpetrated fraud, coercion and fear. It was a nullity even as a claim for damages. We conclude that it was error to include the $1,000,000 as a claimed refund and therefore a tax loss.”

Vacated and remanded.

Appeals from the United States District Court for the Southern District of Illinois, Foreman, J., Fairchild, J.

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