McDONALD v. U.S.

No. 95-16222.

102 F.3d 1009 (1996)

Mary Charles McDONALD; Denver McDonald; Richard Maynard; Bill McDonald; Maynard & McDonald, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Ninth Circuit.

Decided December 19, 1996.


Attorney(s) appearing for the Case

Roderick L. MacKenzie, MacKenzie & Brody, Sacramento, CA, for plaintiffs-appellants.

Gary R. Allen, Tax Division, United States Department of Justice, Washington, DC, for defendant-appellee.

Before: GOODWIN, WALLACE and RYMER, Circuit Judges.


GOODWIN, Circuit Judge:

The five plaintiffs appeal the summary judgment in favor of the United States on their claims, under 26 U.S.C. § 7431, alleging that the Internal Revenue Service violated 26 U.S.C. § 6103 in disclosing plaintiffs' tax return information. The district court concluded that because the IRS agent disclosed the information in good faith there was no liability; accordingly, it did not reach the question whether the disclosures were authorized...

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