United States Ninth Circuit

Only one unauthorized disclosure of income tax return information occurred, even though the disclosure was made before an audience of one hundred; thus, plaintiffs' statutory damages award under 26 U.S.C. section 7431 was properly limited to $6,000. That section precludes punitive damages absent proof of actual damages.

Appellate Information

• Argued 02/11/2004
• Decided 03/09/2004
• Published 03/09/2004

Judges

• ALARCÓN, Circuit Judge., Before:  ALARCÓN, BEEZER, and W. FLETCHER, Circuit Judges.

Court

• United States Ninth Circuit

Counsel

• For Appellant:
  
• A. Jerry Busby, Phoenix, AZ, for the plaintiffs-appellants.


• For Appellees:
  
• Rod J. Rosenstein, United States Department of Justice, Tax Division, WA, D.C., for the defendant-appellee.