202047P.pdf   04/02/2021  Carrie Willis  v.  United States
   U.S. Court of Appeals Case No:  20-2047
   U.S. District Court for the Western District of Missouri - Springfield   
   [PUBLISHED] [Arnold, Author, with Chief Judge Smith and Stras, Circuit 
   Judges] 
   Civil Case - Federal Tort Claims Act. After police seized a large number 
   of coins and passed them to an IRS agent, the agent deposited the coins 
   and later remitted the amount to Willis. Willis claimed the coins were 
   collectors' items and sued the government for conversion under the Federal 
   Tort Claims Act. The district court awarded Willis $94,880. The government 
   appeals. The agent's decision to deposit the coins for processing rather 
   than preserve them was a discretionary decision and the agent was not 
   required to first investigate whether the coins had collectors' value. The 
   agent's choice to treat the coins as ordinary currency was based on policy 
   considerations and thus the discretionary function exception applies and 
   the government has thus not waived its sovereign immunity.