Richard A. Davidson v. James S. Brady, Robert C. Greene, John Doe I, John Doe Ii, Jointly and Severally

MERRITT, Circuit Judge.

The Tax Reform Act of 1976, as amended, Pub.L. 94-455, 90 Stat. 1687, provides inter alia that federal tax returns and tax return information are, with certain exceptions, confidential. 26 U.S.C. § 6103. Federal employees are prohibited from disclosing such information unless an exception is met. Id. The Act also creates a statutory cause of action for damages against any person who knowingly or negligently discloses any return or return information in violation of the Act. 26 U.S.C. § 7217(a). 1 In 1978, Section 7217 was amended to provide that “[n]o liability shall…