Payne v. United States

FINDINGS OF FACT AND CONCLUSIONS OF LAW

GILMORE, District Judge.

I.Background

In this suit Plaintiff Jerry S. Payne (“Payne”) alleges that the United States is liable for unauthorized disclosures of his confidential tax return information made by Internal Revenue Agents (“IRS”) agents David W. Batista (“Batista”), Kenneth Frelow (“Frelow”), and Colin Levy (“Levy”) in violation of Section 6103 of the Internal Revenue Code. In particular, Payne claims that Batista, Frelow, and Levy “unnecessarily and indiscreetly contacted Payne’s clients, relatives and other attorneys with which Payne has done…