Tax Lawyer, Vol. 55, No. 1 IRS MISCONDUCT IN AN AUDIT: IS THERE A CIVIL REMEDY? 107 107 IRS MISCONDUCT IN AN AUDIT: IS THERE A CIVIL REMEDY? Michael G. Tanner* I. INTRODUCTION Section 120(2) of the Internal Revenue Manual states that the mission of the Internal Revenue Service is to encourage the highest possible degree of voluntaar compliance with our nation’s tax laws and to “conduct itself so as to warraan the highest degree of public confidence in its integrity and efficiency.”1 Certainly the...