Man will get his $107K(+) taken by Feds against policy.
Every single IRS agent who was involved in this should get their pay docked and/or THEIR assets seized until all legal fees (and interest) is paid to Mr. McLellan.
Not the IRS as such, that (ultimately) is You and I. But rather, the agents who seized the money with no proof of wrongdoing.
Investigate? Yes, Absolutely.
But to seize the money before there was evidence of a crime being committed, that is on the agents and their superiors....They should pay the legal fees and any interest owed Mr. McLellan. Not the taxpayers.
Might make 'em a bit more careful next time they exercise their not inconsiderable power against the citizens that pay their salary.