Eric E. Chandler v. United States

972 F.2d 1337 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. Eric E. CHANDLER, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee. No. 91-36113. United States Court of Appeals, Ninth Circuit. Submitted July 29, 1992. * Decided Aug. 7, 1992. Before TANG, BEEZER and KOZINSKI, Circuit Judges. 1 MEMORANDUM ** 2 Eric E. Chandler appeals pro se the district court's summary judgment for the United States in Chandler's action seeking damages under 26 U.S.C. § 7431 (a)(1) for unauthorized disclosure of his tax returns and return information. Chandler alleges four counts of unauthorized disclosure. In counts I and II, he challenges notices of levy and liens issued by the Internal Revenue Service ("IRS") claiming that the IRS did not properly assess the taxes against him before issuing the notices. In counts III and IV, he claims that the IRS notified certain financial institutions to initiate backup withholding from his interest and dividend income without…