Norman E. Duquette, Inc. v. Commissioner

OPINION

PAUL L. FRIEDMAN, District Judge.

This case was brought by plaintiffs Norman E. Duquette and Norman E. Du-quette, Inc. (“NEDI”) under 26 U.S.C. §§ 6103 and 7431 of the Internal Revenue Code. Section 6103 prohibits the disclosure of tax returns and tax return information except as otherwise authorized by the Internal Revenue Code. Section 7431 creates a cause of action for damages for a taxpayer whose tax return or return information is disclosed in violation of Section 6103.

Plaintiffs Norman Duquette and NEDI assert that the Internal Revenue Service disclosed tax return information…