Doyon's JCB Loadall. PHOTO: IRS

Patrick R Doyon, 32, values his JCB Loadall 508C forklift more than his personal freedom.

In 2006, an officer with the US Internal Revenue Service (IRS) opened a collection case against Doyon with regard to the non-payment of his income tax liabilities for 2002 and 2005, according to a 30 July filing with the US District Court in Portland. Later, the officer expanded the case to include subsequent tax periods.

Doyon was living in Greene, Maine in Androscoggin County and had been working in the construction industry, doing business as Millennium Builders.

Initially, Doyon co-operated with the revenue officer by meeting with her to discuss his liabilities, providing financial information and making voluntary payments, the government says.

However, his co-operation ended in 2008. He stopped making payments and filing tax returns.

The revenue officer took steps to collect the unpaid liabilities by identifying sources of income to levy and assets to seize, all pursuant to the Internal Revenue Code and its regulations. The revenue officer learned and later confirmed that the defendant owned a JCB Loadall 508C forklift.

IRS property appraisal liquidation specialists determined that the Loadall forklift had a fair market value of between USD10,000-USD20,000 and that Doyon owed approximately USD4,000 on the asset.

On 24 September, 2009, the revenue officer located the Loadall at Doyon's residence. The equipment was parked at the end of the driveway in front of his home.

The revenue officer received seizure authority from her IRS supervisors in early 2010, but could not seize the asset until after mud season as Doyon's driveway was unpaved and had a steep grade. Because of the passage of time, the revenue officer resubmitted her seizure package a few months later and received final approval on this resubmission in June 2010.

On 4 August 2010, the revenue officer made a field visit to Doyon's home, saw the Loadall and returned later that day with another revenue officer and a tow truck operator.

"The revenue officer then effected the seizure of the Loadall by taping a seizure warning card to the left window and inside the right window of the Loadall's cab or driver's compartment, removing the key from the ignition and placing a warning sticker over the Loadall's ignition," the government says. "She also left a notice of seizure form taped to the front of [Doyon]'s home indicating that the JCB Loadall had been seized due to unpaid liabilities totaling USD37,471.42."

The Loadall was not towed because two trucks brought to the site could not navigate the driveway. The tow truck company and the revenue officer returned on 5 August with a different type of tow truck, but the Loadall was no longer parked there and was no longer visible on Doyon's property.

On 14 September 2010, two IRS special agents interviewed Doyon at his place of employment. Doyon would not tell the agents where it was located. "He stated that the IRS can put him in jail, but he is not disclosing the whereabouts of the Loadall," the government reports.

Doyon estimated the Loadall's value at USD80,000 and said "he was not turning over the Loadall to the IRS so the IRS could auction it for USD10,000".

The agents advised Doyon that he could be prosecuted for impeding the IRS. Doyon responded that the IRS could take him to jail and he would sit there rather than tell them where the Loadall was located.

Doyon was indicted on 7 November, 2012, initially filed a not guilty plea and, then, on 1 August at a court hearing, changed to a plea of guilty to the charge of forcible rescue of seized property. Federal District Judge D Brock Hornby could sentence Doyon to prison for up to two years and fine him up to USD250,000.

J Hilary Billings, an assistant federal public defender in Portland, represented Doyon.