An Internal Revenue Service employee who threatened police detectives with audits during her arrest on an unrelated harassment charge has had her conviction reinstated by a federal appeals court.

The 2nd U.S. Circuit Court of Appeals, in a case of first impression, said that IRS program analyst Eva Temple was acting under color of law when she made the threats, even though her arrest had nothing to do with her position and she lacked the authority or ability to carry out the threats.