The events that unfold in this criminal case can almost form the basis for TV court and law enforcement drama.

Not only has Judge Lawrence J. O’Neill overstepped his authority repeatedly, the IRS agents involved in the case are no less dramatic and overbearing in their official actions.

After the IRS had filed a bogus lien against a property owned by the defendant, perhaps to put additional pressure on the individual to cooperate with their investigation, the defendant put forth his intention to file a motion to have the lien removed. This is when the IRS agents decided to overstep the color of authority.

Five IRS agents descended on the defendant’s property with their guns drawn, although they absolutely did not have any reason to believe that the people they were raiding would be armed or dangerous in any way, shape, or form. One agent in particular was so intent on forcefully intimidating the people present in the house that another IRS agent had to repeatedly tell him to drop his weapon, which he grudgingly agreed to after a period of time.

No affidavit nor any violation of federal laws to support the search warrant was offered to the searched party, which was advised by the IRS agents that nothing inside the property was off limits to seizure, implying that they did not have to follow the authority of the search warrant, which in itself was overly broad in scope, allowing for seizure of anything inside the property. Eventually, property belonging to a person totally unrelated to the case was also seized.

At one point, the defendant was told by an IRS agent that, had it not been for his threat to file the lien lawsuit, the raid would not have occurred. A direct threat against an unconvicted person, probably outside the scope of what the law permits.

Police state or overzealous government employees?