IRS gets its wrist slapped over an agent’s wrongdoing. A 71-year-old woman who owed back taxes lived with her 96-year-old mom in an apartment house that they co-owned. She offered to pay off her tax debt in monthly installments while she searched for a way to recover the equity in her property to pay off the balance. But the collection appeals officer rejected her proposal and threatened to slap a lien against the real estate while erroneously accusing her of fraud and noncompliance. His positions were unreasonable, the Tax Court rules (Antioch, TC Memo. 2013-35). And a revenue agent’s alleged inappropriate behavior draws a lawsuit. A man claims that while he was under audit, a female IRS agent propositioned him and threatened to impose large penalties if he didn’t go along. So he complied. He’s now suing the auditor and the federal government for sexual harassment.