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Press Release

Two Georgia tax defiers face charges for filing retaliatory liens against IRS officials

For Immediate Release
U.S. Attorney's Office, Northern District of Georgia

ATLANTA –Bryan McElroy and Angela McBride have been arraigned in separate federal cases on charges of attempting to file fraudulent, retaliatory liens against federal government officials.

“Attempting to obstruct the IRS’s tax assessment and collection efforts is a federal crime,” said U.S. Attorney Byung J. “BJay” Pak.  “Individuals who file false liens against government officials in retaliation for the IRS’s activities, or interfere with the operations of the IRS, will be prosecuted.”

“TIGTA’s statutory mission includes investigating individuals who are alleged to pose a threat to IRS employees engaged in the lawful collection of taxes,” said J. Russell George, Treasury Inspector General for Tax Administration.  “Attempts to intimidate or retaliate against IRS employees engaged in the performance of their official duties will not be tolerated.  We appreciate the efforts of the U.S. Attorney’s Office to work with TIGTA to protect the integrity of tax administration.”

According to U.S. Attorney Pak, the charges, and other information presented in court: In April 2014, the IRS issued a notice of intent to levy on McElroy regarding his unpaid taxes. In response, McElroy allegedly filed a false lien with the Fayette County clerk of court, listing U.S. Treasury Secretary Jacob Lew, Treasury Inspector General Eric Thorson, and IRS Commissioner John Koskinen as debtors, and responsible parties for his financial liabilities. After the IRS notified McElroy that a frivolous position taken on any filing with the IRS could result in the assertion of a $5,000 penalty, he filed another lien, again naming the same government officials as responsible parties for his debts.

McBride is charged with a similar offense.  After McBride allegedly filed a frivolous income tax return for 2013, the IRS notified McBride that she would be subject to a $5,000 penalty unless she filed a corrected tax return within 30 days.  Instead of filing a corrected return, McBride filed a lien with the DeKalb County clerk of court purporting to assign the $5,000 penalty issued against her to IRS Commissioner John Koskinen.   

Bryan McElroy, 57, of Newnan, Georgia, and Angela McBride, 57, of Ellenwood, Georgia, were arraigned before U.S. Magistrate Judge Linda T. Walker.  McBride and McElroy were each charged by a federal grand jury in separate indictments on April 16, 2019.  McElroy is charged with six counts of attempting to file a false and retaliatory lien against a government official.  McBride is charged with one count of the same.

Members of the public are reminded that the indictments only contain charges.  The defendants are presumed innocent of the charges and it will be the government’s burden to prove the defendants’ guilt beyond a reasonable doubt at trial.

This case is being investigated by the U.S. Treasury Inspector General for Tax Administration.

Assistant U.S. Attorneys Irina Dutcher and Annalise Peters are prosecuting the cases against McElroy and McBride.

For further information please contact the U.S. Attorney’s Public Affairs Office at or (404) 581-6016.  The Internet address for the U.S. Attorney’s Office for the Northern District of Georgia is

Updated April 19, 2019