Talk about some serious negotiations.
A 40-year-old man out of Fall Creek, Oregon, has filed a federal lawsuit against the IRS, alleging that she used her, um, position to sexually harass and intimidate him. The man, Vincent Burroughs, filed the lawsuit on January 25, 2013, against the IRS and Internal Revenue Service agent, Dora Abrahamson. The case, filed in U.S. District Court, District of Oregon, Eugene Division, is Burroughs v. Abrahamson et al (6:13-cv-00141-TC), Thomas M. Coffin, presiding.
According to the complaint, Burroughs alleges that he was contacted by Abrahamson by phone – prior to any written notice – and that Abrahamson identified herself as an IRS agent. She then advised that he was being audited and that they should meet. She reportedly told Burroughs that he was “lucky” since she knew who he was; Burroughs did not remember meeting Abrahamson before and apparently didn’t, for whatever reason, mention this to her.
According to Burroughs, Abrahamson began flirting with him over the phone and via text. She reportedly offered him massages and sent an NSFW (not safe for work) photo of herself in her underwear with her hands in a particularly provocative position. Burroughs claims that he did not respond to her advances.
Eventually, Abrahamson showed up at Burroughs’ home – dressed not so much like an IRS agent – and propositioned him. The two had eventually had sex after Abrahamson said that “she could be a bitch, or that she could be nice” about his audit, later implying that she could give him no penalty or up to 40%.
There was no indication in the lawsuit as to whether Burroughs was eventually assessed a penalty.
The lawsuit says that Abrahamson was, among other things, negligent “[i]n permitting her carnal desires to overcome her judgment that it was inappropriate to pursue a sexual relationship with a taxpayer she was auditing.” Burroughs is seeking punitive damages, claiming that Abrahamson’s conduct caused him “anguish, humiliation, mental distress, depression, lost income, and loss of trust in governmental authority.” He also claims that the behavior caused him difficulty with his significant other.
If Abrahamson actually acted as Burroughs alleges, it’s clearly inappropriate behavior. I can’t help but think, however, that it’s going to be difficult to convince a jury that the facts that Burroughs alleges are true or that Burroughs felt he had no other alternatives. The potential harm, in this case, assuming that Burroughs actually believed that Abrahamson had the power to increase those penalties at will, was simply financial – and clearly could be mitigated through, at the very least, an appeal.
The timing of the behavior is also worrisome. According to the lawsuit, contact was initiated in August of 2011 and the two had sex in September of 2011 after “persistent sexual harassment” despite the fact that Burroughs was “in an exclusive relationship with another woman.” The complaint was filed in January 2013. There is no indication that Burroughs ever contacted anyone in law enforcement or at IRS; the complaint says that Burroughs “did not report it initially out of embarrassment and fear that she would cause substantial financial penalties to imposed upon him.”
I know the IRS can be scary. And I don’t believe in blaming the victim. But something about this story doesn’t add up. Lucky for Burroughs, I’m not on the jury.
My skepticism about the case notwithstanding, as a taxpayer, you do have rights when dealing with the IRS.
Here are some quick tips:
- The IRS won’t initiate contact with you via email, text messages, or telephone. If you are the subject of an audit or examination, you will receive a notice in writing.
- Many examinations are handled exclusively through the mail. It is not always the case that you have to meet with an IRS representative.
- If you do have to meet with an IRS representative in person, you generally have the option of meeting at an IRS office or at a place that is convenient for you and for the IRS.
- The lion’s share of tax penalties is statutory. That means that they are not discretionary and they cannot be willed away. They can, in some instances, be abated depending on your circumstances but in almost every case, that requires documentation and a supervisor’s approval.
- If you have concerns about the behavior of the IRS employee assigned to your matter – from examination agent to Appeals Officer – you always have the option of reporting the behavior. If you believe that an IRS employee has not treated you in a professional, fair, and courteous manner, you should tell that employee’s supervisor. If the supervisor’s response is not satisfactory, you should write to the IRS director for your area or the center where you file your return.
- You can read more about your rights in IRS Publication 1, Your Rights as a Taxpayer (downloads as a pdf).
- To report inappropriate behavior directly to the government, the best number to call is 1.800.366.4484 (TIGTA, U.S. Treasury Inspector General for Tax Administration); I called today to see how it works. There’s a pretty lengthy menu (press 4 to report sexual harassment from IRS) and you can remain anonymous if you wish. You can also use the online form.
- And of course, not to sound self-serving, but it’s also easy to avoid any (or most) contact with IRS by working with a tax professional.
