Maurice R. Huff, Nancy Huff v. United States

OVERVIEW

The Huffs, pro se plaintiffs, filed a seven count complaint against the IRS. Counts I-III are best characterized as challenges to the procedural validity of tax hens under 28 U.S.C. § 2410 . Count TV most resembles a request for a refund pursuant to 28 U.S.C. § 1346 (a)(1). Counts V-VII seek damages for unauthorized disclosures of tax return information under 26 U.S.C. §§ 6103 and 7431(a). The district court granted summary judgment in favor of the IRS on all counts. We affirm in part and reverse in part.

FACTS

In March, 1987, the IRS issued a Notice of Intention to Levy to Nancy Huff, claiming that she owed $25,904.53. About a month later, the IRS filed a Notice of Federal Tax Lien against Mrs. Huff in Shasta County, California, stating that she owed $10,678.78. In addition, the IRS posted a warning notice on the Huffs’ home, which indicated that the property had been seized for “non-payment of taxes.” Roughly a week later, the IRS filed a Notice of Federal Tax Lien against Maurice Huff, which stated that he also owed $10,678.78. On the same date, Mr. Huff received a Notice of Intention to Levy, indicating that he owed $11,070.17. About two weeks later, the Huffs each…