Jones v. United States

MEMORANDUM AND ORDER

KOPF, District Judge.

Imposing upon the government the burden to prove “good faith” pursuant to 26 U.S.C. § 7431(b), the Court of Appeals partially reversed my decision in Jones v. United States, 898 F.Supp. 1360 (D.Neb.1995) (Jones I) (holding that: (1) an agent’s disclosure to a confidential informant that a search warrant was going to be executed and that informant should report any threats from taxpayer to the agent was disclosure of tax return information prohibited by 26 U.S.C. § 7431(a)(1); (2) the requirement for use of an “investigative disclosure” of tax return…