Husby v. United States

MEMORANDUM AND ORDER

WEIGEL, District Judge.

This is an action by taxpayers Paul and Gina Husby under 26 U.S.C. § 7431 for unauthorized disclosure of tax return information by the Internal Revenue Service (IRS). Defendant United States moves for summary judgment, and plaintiffs file a cross motion for partial summary judgment on the issue of liability, as well as a motion for sanctions.

The material facts are not in dispute. The Internal Revenue Service admits error in its deficiency assessment against plaintiffs and in its subsequent collection activity, including levies on plaintiffs’ assets.…