Minda v. United States

CHIN, Circuit Judge:

In this case, the Internal Revenue Service (the “IRS”) conducted an examination of the 2007 income tax return of.Gary Minda and Nancy Findlay Frost. The IRS prepared a report proposing changes to the return. Instead of sending the report to Minda and Frost, however, the IRS sent the report, which contained their names, social security numbers, and financial information, to the wrong person — an unauthorized, unrelated third party.

Minda and Frost brought this action below pursuant to 26 U.S.C. § 7431, which permits a taxpayer whose return or return information has been…