Legal Opinion
Howard S. Long v. United States of America, Internal Revenue Service, and Colorado Department of Revenue
Court of Appeals for the Tenth Circuit
Decided January 27, 1993No. 91-1248PublishedCited by 57 opinions
1Opinion of the Court
STEPHEN H. ANDERSON, Circuit Judge.
This appeal requires us to determine whether the Internal Revenue Service (IRS) unlawfully disclosed tax information concerning Howard Long, in violation of 26 U.S.C. § 6103, by sending liens and levies to various financial institutions, county re corders, and the Social Security Administration in an effort to collect income taxes pursuant to a jeopardy assessment against Long. We must also determine whether the IRS unlawfully disclosed tax information concerning Long to the Colorado Department of Revenue (CDR), and, inter alia, whether the district court…
2Cases cited18 opinions
- Bacchus Industries, Inc. v. Arvin Industries, Inc.Court of Appeals for the Tenth Circuit · 1991
- Hughes v. United StatesCourt of Appeals for the Ninth Circuit · 1992
- Drake v. City of Fort CollinsCourt of Appeals for the Tenth Circuit · 1991
- Louie N. Elias v. W.H. ConnettCourt of Appeals for the Ninth Circuit · 1990
- Milton R. Psaty, and Martin M. Psaty v. United StatesCourt of Appeals for the Third Circuit · 1971
13 more not listed; retrieve them via the Exa API.
3Cited by57 opinions
- Hill v. Smithkline Beecham Corp.Court of Appeals for the Tenth Circuit · 2004
- American Civil Liberties Union Foundation of Colorado, Inc. , Amicus CuriaeCourt of Appeals for the Tenth Circuit · 2000
- Pallottino v. City of Rio RanchoCourt of Appeals for the Tenth Circuit · 1994
- Lambertsen v. Utah Department of CorrectionsCourt of Appeals for the Tenth Circuit · 1996
- Viernow v. Euripides Development Corp.Court of Appeals for the Tenth Circuit · 1998
52 more not listed; retrieve them via the Exa API.