John Hom v. United States

645 F. App'x 583

• Court: Court of Appeals for the Ninth Circuit
• Decided: March 24, 2016
• Docket: 13-17195
• Status: Unpublished

Opinion

MEMORANDUM **

John C. Horn appeals pro se from the district court’s judgment dismissing his 26 U.S.C. § 7431(a)(1) action alleging that the United States improperly disclosed his tax return information in violation of 26 U.S.C. § 6103. We have jurisdiction under 28 U.S.C. § 1291. We review de novo a dismissal under Fed.R.Civ.P. 12(b)(6). Doe v. Abbott Labs., 571 F.3d 930, 933 (9th Cir.2009). We affirm.

The district court properly dismissed Horn’s action because Horn failed to allege facts sufficient to show that the disclosures were not made for purposes of tax administration or based on a good faith interpretation of § 6103. See 26 U.S.C. § 6103(h)(1) (disclosures may be made for purposes of tax administration); id. § 7431(b)(1) (precluding liability where a disclosure resulted from a good faith, but erroneous, interpretation of § 6103).

AFFIRMED.

** This disposition is not appropriate for publication and is not precedent except as provided by 9th Cir. R. 36-3.