Wewee

Wewee v. United States

Good Law
72 F. App'x 731
United States Court of Appeals for the Ninth CircuitAugust 21, 2003No. 03-15553; D.C. No. CV-01-00626-WDBCalifornia321 words

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…

Sign in to read the full opinion

Create a free account to read the complete opinion text, citation history, and good-law status for this case.