Legal Opinion
Maurice R. Huff, Nancy Huff v. United States
Court of Appeals for the Ninth Circuit
Decided November 26, 1993No. 92-15089PublishedCited by 80 opinions
1Opinion of the Court
WIGGINS, Circuit Judge:
OVERVIEW
The Huffs, pro se plaintiffs, filed a seven count complaint against the IRS. Counts I-III are best characterized as challenges to the procedural validity of tax hens under 28 U.S.C. § 2410. Count TV most resembles a request for a refund pursuant to 28 U.S.C. § 1346(a)(1). Counts V-VII seek damages for unauthorized disclosures of tax return information under 26 U.S.C. §§ 6103 and 7431(a). The district court granted summary judgment in favor of the IRS on all counts. We affirm in part and reverse in part.
FACTS
In March, 1987, the IRS issued a Notice of Intention to…
2Cases cited14 opinions
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- William Michael Jones v. Union Pacific Railroad Company, United Transportation UnionCourt of Appeals for the Ninth Circuit · 1992
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3Cited by80 opinions
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- DEL ELMER ZACHAY v. MetzgerDistrict Court, S.D. California · 1997
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