Private right of action, drugs.

Attorney Daniel Parker files suit against the Internal Revenue Service in a dispute involving bankruptcy and back taxes. The IRS pursued Parker for failing to pay taxes from1980 - 1988. Parker claimed his substance abuse problem prevented him from appropriately addressing his financial obligations. He pled guilty to two misdemeanors, filed for bankruptcy, and agreed to enter a treatment program. Parker subsequently filed suit against the IRS, arguing that his bankruptcy protected him from having to resolve his tax debt. Parker also asked the court to grant him reimbursement for his attorney's fees.

This is the first judicial review of this case.

Parker loses. The United State Bankruptcy Court for the Western District of Louisiana ruled that Parker was liable to the IRS for the taxes he owed. The court noted that Parker deliberately disregarded his duty to file tax documents.