Legal Opinion
Chandler v. United States
District Court, D. Utah
Decided June 6, 1988No. 86-C-1105SPublishedCited by 12 opinions
1Opinion of the Court
RULING
SAM, District Judge.
This action is before the court for final judgment following trial without jury. Plaintiffs Eric and Peggy Chandler, appearing pro se, sue for damages claiming the Internal Revenue Service (IRS) negligently made an unlawful disclosure of the Chandlers’ return information as prohibited by 26 U.S.C. § 6103.
I. Facts
In February, 1985, the IRS assessed against the Chandlers a $500 “frivolous return” penalty, 26 U.S.C. § 6702, because they crossed out the jurat on their 1983 tax return. On April 22, 1985, the IRS mailed the Chandlers a final demand for $512.60 (the penalty…
2Cases cited11 opinions
- Cox Broadcasting Corp. v. CohnSupreme Court of the United States · 1975
- United States v. Peter P. Liebert, IIICourt of Appeals for the Third Circuit · 1975
- Dowd v. CalabreseDistrict Court, District of Columbia · 1984
- Johnson v. SawyerDistrict Court, S.D. Texas · 1986
- Rodgers v. HyattCourt of Appeals for the Tenth Circuit · 1983
6 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Johnson v. Sawyer,et alCourt of Appeals for the Fifth Circuit · 1997
- David P. Venen v. United StatesCourt of Appeals for the Third Circuit · 1994
- Mann v. United StatesCourt of Appeals for the Tenth Circuit · 2000
- Eric E. Chandler and Peggy K. Chandler v. United StatesCourt of Appeals for the Tenth Circuit · 1989
- Weiner v. Internal Revenue Service-Collections DivisionDistrict Court, S.D. New York · 1992
7 more not listed; retrieve them via the Exa API.