The biggest takeaway I got from this was how aggressive the IRS was in pursuing this case, they seem to have been pushing escalation from the start, and they are the originator of the warrants and surveillance. >  Agree.  I only read about half last night before falling asleep , but the extent to which they pursued Bill Cooper and surveilled his property was incredible.  I wondered, too, at the cost to taxpayers to conduct their investigation in comparison to what he allegedly owed. I was also struck by how many people they interviewed to "gain insight into his personality" and how readily some of his associates and family threw him right under the bus.  Onto the second half tonight...