United States Fourth Circuit

Threatening statements made to an agent of the Treasury Inspector General for Tax Administration, were attempts to intimidate a U.S. employee within the scope of 26 U.S.C. section 7212(a), and the agent was performing a duty under authority granted by Title 26.

Appellate Information

• Argued 04/05/2002
• Decided 06/14/2002
• Published 06/14/2002

Judges

• Before WIDENER and WILLIAMS, Circuit Judges, and Walter K. STAPLETON, Senior Circuit Judge of the United States Court of Appeals for the Third Circuit, sitting by designation.

Court

• United States Fourth Circuit

Counsel

• For Appellees:
  
• ARGUED:  Robert James Wagner, Assistant Federal Public Defender, Richmond, Virginia, for Appellant.  Kenneth Lee Westnedge, Jr., Student, Sara Elizabeth Flannery, Special Assistant United States Attorney, Richmond, Virginia, for Appellee.   ON BRIEF:  Frank W. Dunham, Federal Public Defender, Richmond, Virginia, for Appellant.  Paul J. McNulty, United States Attorney, Richmond, Virginia, for Appellee.