Hobbs v. USA

JERRY E. SMITH, Circuit judge:

Booker Hobbs, Jr., pro se, appeals the determination that he is not entitled to recover damages under the Internal Revenue Code (“I.R.C.”), 26 U.S.C. § 7431, or the Privacy Act, 5 U.S.C. § 552a, for the disclosure of his federal income tax returns. Concluding that the disclosures were authorized under I.R.C. § 6103, we affirm.

I

Hobbs was employed by the Internal Revenue Service (“I.R.S.”) as an engineer, examining corporate and individual tax returns. His position required an advanced understanding of the tax laws. Thus, when it came to his supervisor’s attention…