Taylor v. United States Internal Revenue Service

MEMORANDUM OPINION AND ORDER REGARDING DEFENDANT’S MOTION FOR SUMMARY JUDGMENT

TABLE OF CONTENTS

I. INTRODUCTION AND PROCEDURAL BACKGROUND.443

II. STANDARDS FOR SUMMARY JUDGMENT.445

III. FINDINGS OF FACT.446

A Undisputed Facts.446

B. Disputed Facts.447

III. CONCLUSIONS OF LAW.448

A Disclosures Pursuant To § 6103.449

1. Statutory provisions and action for violation.449

2. The “good faith interpretation” defense.450

3. Scope of protection, scope of disclosures.451

L Oral requests and oral disclosures.451

5. Summary on claim of improper disclosure under § 6103.452

B. The Privacy Act Claim.453

C. Other Pending…