Erma Miller v. United States

OVERVIEW

Erma Miller appeals the district court’s grant of summary judgment in favor of the Internal Revenue Service (IRS) on count I of her complaint, holding that she could not recover damages under § 7433 of the Internal Revenue Code for alleged misconduct by the IRS. Miller also appeals the district court’s judgment after trial on count II, awarding Miller the minimum of $1,000 pursuant to § 7431 of the Internal Revenue Code for unauthorized disclosure by the IRS of tax return information. We have jurisdiction over this timely appeal pursuant to 28 U.S.C. § 1291 , and we affirm on both counts.

FACTS and PROCEDURAL HISTORY

In mid-November of 1989, the IRS made a jeopardy assessment against Miller and her former husband, Lynn Stites, for allegedly unpaid 1987 federal income taxes. Miller filed an administrative claim challenging the jeopardy assessment. The claim was denied by the IRS. On March 16, 1990, Miller filed an action in the district court challenging the jeopardy assessment. One day before the case was to be tried, the IRS conceded that the jeopardy assessment against Miller and her husband should be abated.

On March 31, 1990, the Los Angeles Times, Valley Edition,…