PAYNE v. U.S.

No. Civ. H-93-1738.

91 F.Supp.2d 1014 (1999)

Jerry S. PAYNE, et al. v. UNITED STATES of America, et al.

United States District Court, S.D. Texas, Houston Division.

March 19, 1999.


Attorney(s) appearing for the Case

Robert Kent Loper, Attorney at Law, Houston, TX, Jerry Stephen Payne, Payne & Associates, Houston, TX, Edward D. Urquhart, Urquhart and Hassell, Houston, TX, for Jerry S. Payne, and Virginia C. Sanders.

Andrew L. Sobotka, Cynthia A. Vance, Dept. of Justice Tax Division, Dallas, TX, for U.S.

Yvonne Qiyamah Taylor, City of Houston, Houston, TX, Judith D. Sanchez, City of Houston Legal Dept., Houston, TX, for City of Houston.

Roy Beene, Attorney at Law, Bonham, TX, Arthur Lim, Attorney at Law, Houston, TX, for Colin Levy.

Richard H. Cobb, Houston Police Patrolmen's Union, Houston, TX, for Gregory W. Grymes.


FINDINGS OF FACT AND CONCLUSIONS OF LAW

GILMORE, District Judge.

I. Background

In this suit Plaintiff Jerry S. Payne ("Payne") alleges that the United States is liable for unauthorized disclosures of his confidential tax return information made by Internal Revenue Agents ("IRS") agents David W. Batista ("Batista"), Kenneth Frelow ("Frelow"), and Colin Levy ("Levy") in violation of Section 6103 of the Internal Revenue Code. In particular...

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