Mary Ann Tavery v. United States

The majority has concluded that it should affirm the district court’s summary judgment in favor of the Government. I totally agree with that result. However, I would reach that conclusion without ever addressing or relying upon the disclosure exceptions of 26 U.S.C. § 6103(h)(4). Rather, I am persuaded that, as a threshold matter and pursuant to summary judgment principles, the record cannot support Ms. Tavery’s allegation that Mr. Steffan, the Government attorney, disclosed “return information” within the in-tendment of 26 U.S.C. § 6103. This being so, Ms. Tavery cannot prevail.

I

Ms. Tavery…