The man, Vincent Burroughs, filed the lawsuit on January 25, 2013, against the IRS and Internal Revenue Service agent, Dora Abrahamson.

FORBES: Taxpayer Alleges IRS Agent Offered Sex In Exchange For Lower Tax Penalties On Audit

He calls the bank, and is given contact information of a Special Agent of the Internal Revenue Service Criminal Investigation Division.

FORBES: Nothing Civil About Asset Forfeiture

On appeal, Palmer asserts that that his notice of deficiency was issued by an agent who lacked authority to implement the Internal Revenue Code.

FORBES: Tax Protesters Rack Up Another "Victory"