Frank A. England, III v. Commissioner of Internal Revenue

CANBY, Circuit Judge:

As a result of federal income tax returns filed by appellant Frank A. England III, the Internal Revenue Service (IRS) classified him as a “tax protester.” England sued the IRS under the Privacy Act of 1974, 5 U.S.C. § 552a, seeking to have the words “tax protester” removed from IRS records pertaining to him. The district court dismissed the action on the ground that 26 U.S.C. § 7852(e) deprived the court of subject matter jurisdiction. We affirm.

The Privacy Act requires each agency that maintains a system of records to “maintain all records which are used by the agency in…