Bator

899 F.2d 1224 Unpublished Disposition NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. Anthony J. BATOR, Jr., Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee. No. 89-15164. United States Court of Appeals, Ninth Circuit. Submitted March 5, 1990. * Decided April 4, 1990. MEMORANDUM ** Before FLETCHER, PREGERSON and NELSON, Circuit Judges. 1 Appellant Anthony J. Bator, Jr. alleged in his complaint that the IRS illegally disclosed his tax return information. The IRS disclosed the information when it secured tax liens on Bator's property and when it informed the state of California of Bator's tax deficiency. The IRS filed for summary judgment arguing that its disclosure of information did not violate the Revenue Code. The district court granted summary judgment and we affirm. Factual and Procedural Background 2 Following an audit, the IRS sent appellant a statutory notice of deficiency. Bator disagreed with the results and sent the IRS a letter. He did not…