John B. Kotmair Jr. and the Internal Revenue Service have been squabbling over taxes and access to information since the early 1980s when the Westminster resident was convicted of failing to file tax returns.
Yesterday, their legal sniping jumped from the labyrinth of the U.S. Tax Code to a cave in Israel.
At a hearing in U.S. District Court, the 60-year-old founder of the Save-A-Patriot Fellowship -- an anti-tax organization -- claimed that during a raid at his home in late 1993 IRS agents made off with a small glass vial of ancient spices discovered in an Israeli cave.
The raid, the IRS said, was one of two undertaken to find financial records of income the government believes he owes taxes on. No tax evasion charges have been filed.
Mr. Kotmair's claim, which was made in a lawsuit filed a year ago, was dismissed yesterday.
One highlight of yesterday's hearing was a star witness called by Mr. Kotmair. He called the witness, Vendyl Jones, "the real Indiana Jones."
Mr. Jones testified about an archaeological venture that led him to a supply of spices, used to make "Qetorit" or "Temple Incense," hidden in an Israeli cave at least 1,900 years ago. An associate of Mr. Jones said he gave a two-ounce vial of the substance to Mr. Kotmair's wife for safekeeping in 1992. She said yesterday that she locked the vial in the safe and never removed it. But IRS agents raided the Kotmairs' home and seized property before the vial was reclaimed, and the mixture was not among items returned to the Kotmairs last September.
The eight IRS special agents who testified yesterday said they never saw the vial and did not take it.
The testimony was enough for U.S. District Judge Marvin J. Garbis, who threw out the case.