KUZMA v. I.R.S.

No. 94, Docket 85-6052.

775 F.2d 66 (1985)

Michael KUZMA, Plaintiff-Appellant, v. INTERNAL REVENUE SERVICE and Marshall P. Cappelli, District Director, Defendants-Appellees.

United States Court of Appeals, Second Circuit.

Decided October 17, 1985.


Attorney(s) appearing for the Case

Michael Kuzma, Buffalo, N.Y., pro se.

Gary D. Gray, Washington, D.C. (Glenn L. Archer, Jr., Asst. Atty. Gen., Michael L. Paup, Jonathan S. Cohen, Tax Div., Dept. of Justice, Washington, D.C., on brief; Salvatore R. Martoche, U.S. Atty., W.D.N.Y., Buffalo, N.Y., of counsel), for defendants-appellees.

Before LUMBARD, OAKES and NEWMAN, Circuit Judges.


PER CURIAM:

Sometime after Michael Kuzma wrote a letter to the Buffalo Courier-Express in 1978 expressing his view that the federal tax system was unconstitutional, the Internal Revenue Service ("IRS") conducted an investigation to determine if he had committed tax violations. On August 22, 1980, Kuzma filed a request with the IRS pursuant to the Freedom of Information Act ("FOIA"), 5 U.S.C. § 552, and the Privacy Act of 1974, 5 U.S.C. § 552a, in...

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