Irl Dean Rhodes v. United States of America

618 F.2d 351, 46 A.F.T.R.2d (RIA) 5096, 1980 U.S. App. LEXIS 16969

• Court: Court of Appeals for the Fifth Circuit
• Decided: June 4, 1980
• Docket: 78-3569
• Status: Published

Opinion

HATCHETT, Circuit Judge.

Taxpayer, Irl Dean Rhodes, sought injunctive and mandamus relief based upon his interpretation of 26 C.F.R. § 601.-107(b)(2) as imposing upon the Internal Revenue Service a mandatory duty to disclose requested information in a criminal investigation. The district court exercised federal question jurisdiction, 28 U.S.C. § 1331, and denied relief, after interpreting the disclosure provision to be discretionary. In accordance with our opinion in Einhorn v. DeWitt, 618 F.2d 347 (5th Cir. June 4, 1980), we find that the district court lacked jurisdiction, and remand for dismissal.

REVERSED AND REMANDED.