United States Second Circuit

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Minda v. US, 15-3964

In a case in which the IRS sent a report containing plaintiffs' names, social security numbers, and financial information, to the wrong person --- an unauthorized unrelated third party -- brought under 26 U.S.C. section 7431, which permits a taxpayer whose return or return information has been unlawfully disclosed to bring a civil action against the United States for damages, the district court's grant of summary judgment to the Government is affirmed where, plaintiffs are only entitled to 1,000 each in statutory damages for the disclosure of the report, not $1000 for the disclosure of each item of information contained in the report.

Appellate Information

  • Decided
  • Published 2017/03/24


  • CHIN


  • United States Second Circuit


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