In an action under 26 U.S.C. section 7431(a) claiming that the IRS disclosed false tax information regarding plaintiffs in violation of 26 U.S.C. section 6103(a), summary judgment for defendants is vacated where section 7431(d)'s statute of limitations is jurisdictional, and the district court therefore needed to determine whether the claim was timely filed.
Argued and Submitted October 24, 2008
Filed July 30, 2009
Opinion by Judge Wallace
Terrence D. Woolston, Woolston & Tarter, P.C., Phoenix, AZ
Richard T. Morrison, Acting Assistant Attorney General, Washington, DC
Jonathan S. Cohen, Tax Division, Department of Justice, Washington, DC