Taylor v. United States of America Internal Revenue Service

MEMORANDUM OPINION AND ORDER REGARDING DEFENDANT’S MOTION TO DISMISS

TABLE OF CONTENTS

I. INTRODUCTION AND BACKGROUND.1016

II. LEGAL ANALYSIS .1017

A. Applicable Standards.1017

B. The “Bivens” Claim .1019

C. The Constitutionality Of 26 U.S.C. § 6103.1019

1. The statute in question.1019

2. The appropriate constitutionality analysis.1021

3. The constitutionality of § 6103 .1023

III. CONCLUSION.1025

BENNETT, District Judge.

Following summary judgment in its favor on a number of plaintiffs claims relating to disclosure of tax return information to state revenue officials, the defendant has moved to dismiss…