Ralph J. Maisano, III and Audrey D. Maisano v. United States

Ralph and Audrey Maisano appeal pro se the district court’s grant of summary judgment in favor of the United States in their action for damages arising from the Internal Revenue Service’s (IRS) disclosure of certain tax return information. We have jurisdiction pursuant to 28 U.S.C. § 1291 and affirm.

I Standard of Review

We review de novo the district court’s grant of summary judgment. See, e.g., Sanchez v. Vild, 891 F.2d 240, 241-42 (9th Cir.1989). Summary judgment is appropriate when “there is no genuine issue as to any material fact and ... the moving party is entitled to a judgment as a matter of law.” Fed.R.Civ.P. 56; see Sanchez, 891 at 242.

II Merits

The Maisanos contend that section 6103 of the Internal Revenue Code (Code) was violated by the IRS’s unauthorized disclosure of their tax return information when the IRS filed various tax lien and levy notices against the Maisanos’ property and wages. The Maisanos’ contention is based on their belief that the assessments upon which the tax liens and levies were filed are invalid. Because the IRS’s assessment of tax deficiencies is authorized by statute and was validly performed in this case, the Maisanos’ contention lacks…