Wewee
Wewee v. United States
Opinion
Lead Opinion
MEMORANDUM **
D. William and Marietta J. Wewee appeal pro se the district court’s dismissal of their action alleging Internal Revenue Service (“IRS”) employees browsed, inspected, and disclosed their confidential income tax return information, without authorization, in violation of 26 U.S.C. §§ 6103 and 7431. We have jurisdiction under 28 U.S.C. § 1291 . We review de novo a grant of summary judgment, Abelein v. United States, 323 F.3d 1210, 1213 (9th Cir.2003), and we affirm.
Because the Wewees failed to present evidence to show unauthorized disclosures, or to rebut the government’s evidence showing any IRS employees’ inspections of their return information were authorized by 26 U.S.C. § 6103 (h)(1), see id. (noting government need not prove good-faith reliance on misinterpretation of section 6103 where disclosure is authorized under statutory exception to the general rule that tax return information is confidential), summary judgment was proper, see Hughes v. United States, 953 F.2d 531, 542 (9th Cir. 1992) (affirming summary judgment where plaintiffs merely alleged, without any supporting evidence, that the disclosure of their tax information was unauthorized); cf. Nat’l Union…