United States Ninth Circuit

26 USC S 7433(a), which provides remedies for excessive tax collection tactics by the IRS, preempts an action under 26 U.S.C. 7431 for unauthorized disclosure of tax returns where the disclosures occurred in the context of enforcing tax liens.

Appellate Information

• Argued 10/11/2000
• Decided 12/08/2000
• Published 12/08/2000

Judges

• TASHIMA, Circuit Judge:, Before:  TASHIMA and TALLMAN, Circuit Judges, and ALSUP, District Judge.

Court

• United States Ninth Circuit

Counsel

• For Appellant:
  
• Robert S. Schriebman, Rolling Hills Estates, California, for the plaintiffs-appellants.


• For Appellees:
  
• John A. Dudeck, Jr., Tax Division, U.S. Department of Justice, Washington, D.C., for the defendants-appellees.