United States Fifth Circuit

District court's decision, that an IRS agent made unlawful disclosures of a taxpayer's confidential return information, and that these violations were not the result of a "good faith, but erroneous" interpretation of law, remanded for further factual findings.

Appellate Information

• Decided 05/07/2002
• Published 05/07/2002

Judges

• KAZEN, Chief Judge:, Before POLITZ and EMILIO M. GARZA, Circuit Judges, and KAZEN, District Judge.

Court

• United States Fifth Circuit

Counsel

• For Appellant:
  
• Jerry Stephen Payne (argued), Payne & Associates, Houston, TX, pro se., Robert J. Branman (argued), Jonathan S. Cohen, U.S. Dept. of Justice, Tax Div., Washington, DC, for U.S.