Emerging Money Corp. v. United States

RULINGS ON CROSS-MOTIONS FOR SUMMARY JUDGMENT ON LIABILITY AND ON DEFENDANT’S MOTION RELATING TO DAMAGES

HAIGHT, Senior District Judge:

At the times pertinent to this action, the Plaintiffs provided various financial services to private individuals. Their suit against the Defendant United States of America (the Government) alleges that the Internal Revenue Service (IRS) violated 26 U.S.C. § 6103 by disclosing to third parties Plaintiffs’ “return information” without Plaintiffs’ consent, as required by the statutory scheme. 26 U.S.C. § 7431 permits plaintiffs to recover damages when an officer…