The True Story of How the IRS Emptied a Dairy Farmer’s Bank Account, Then Gave the Money Back: New at Reason

Yesterdat, the IRS announced that it will return $29,500 seized from Maryland dairy farmer Randy Sowers. “This is exactly what we wanted,” said Sowers in press release from the Institute for Justice, the public interest law firm that worked with him on the case. “I hope they give other people’s money back. And beyond that I just hope they quit taking people’s money.” In the August/September issue of Reason, Sowers’ lawyer Robert Everett Johnson and his co-author Nick Sibilla tell the full story of the case, and explain the mechanisms of a little-known rule against “structuring” bank deposits that allows the Internal Revenue Service (IRS) to empty the accounts of people who haven’t been convicted—or even accused—of a crime.

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