Crouch v. Commissioner

ORDER GRANTING MOTION TO DISMISS

POOLE, District Judge.

Plaintiff Crouch, a self-employed income tax preparer, sued to enjoin the Internal Revenue Service from enforcing 26 U.S.C. § 6695(c), part of the Tax Reform Act of 1976, which assesses a $25 penalty against income tax preparers who fail to include their Social Security number on returns prepared for others. Plaintiff argues that such compelled disclosure of his Social Se curity number violates his privacy interests which are protected by the Privacy Act of 1974 and by the Constitution. He asserts that any interest the government has in…