United States Federal Circuit

In seeking to extract personal gain from her ex-husband by uttering what a reasonable person would have understood to be a threat to audit, IRS employee violated section 1203 of the IRS Reform and Restructuring Act of 1998, and was properly deemed subject to the penalty of removal. The arbitrator's contrary determination is reversed.

Appellate Information

• Decided 04/13/2004
• Published 04/13/2004

Judges

• CLEVENGER, Circuit Judge., Before CLEVENGER, LINN, and PROST, Circuit Judges.

Court

• United States Federal Circuit

Counsel

• For Appellant:
  
• Kenneth D. Woodrow, Attorney, Commercial Litigation Branch, Civil Division, United States Department of Justice, of Washington, DC, argued for petitioner.   On the brief were Peter D. Keisler, Assistant Attorney General;  David M. Cohen, Director;  Todd M. Hughes, Assistant Director;  and Timothy P. McIlmail, Trial Attorney.   Of counsel on the brief were Mark A. Robbins, General Counsel;  Steven E. Abow, Deputy Assistant General Counsel;  and Becky Kumar, Attorney, Office of General Counsel, Office of Personnel Management, of Washington, DC. Of counsel were Brent M. McBurney and Allison A. Page, Attorneys, United States Department of Justice, of Washington, DC.


• For Appellees:
  
• Robert H. Shirver, III, Assistant Counsel, National Treasury Employees Union, of Washington, DC, argued for respondent.   With him on the brief were Gregory O'Duden, General Counsel;  and Barbara A. Atkin, Deputy General Counsel.