Johnson v. Sawyer

OPINION

SINGLETON, Senior District Judge.

INTRODUCTION

Plaintiff brings this action against the United States and various employees of the Internal Revenue Service for the unauthorized disclosure of confidential tax information. The Court has jurisdiction of Plaintiffs claims against the United States under the Federal Tort Claims Act (FTCA), 28 U.S.C. § 2671 et seq. Those claims have been tried to the bench; the claims against the individual Defendants, which arise from 26 U.S.C. § 6103, have not been tried. As will be seen, however, disposition of the claims against the United States requires…