SMITH v. UNITED STATES

No. 85-1903.

817 F.2d 86 (1987)

Thomas M. SMITH, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Tenth Circuit.

April 30, 1987.


Attorney(s) appearing for the Case

Richard F. Thurston, Denver, Colo., for plaintiff-appellant.

Steven W. Parks (Michael L. Paup and Richard W. Perkins, Attys., Tax Div., Dept. of Justice, and Glenn L. Archer, Jr., Asst. Atty. Gen., with him on the brief), Washington, D.C., for defendant-appellee; Robert N. Miller, U.S. Atty., of counsel.

Before McKAY, BALDOCK and McWILLIAMS, Circuit Judges.


McWILLIAMS, Circuit Judge.

By amended complaint, Thomas M. Smith, the taxpayer, alleged that the Internal Revenue Service (IRS), acting in response to his (Smith's) request under the Freedom of Information Act, 5 U.S.C. § 552, for all records and papers relating to his 1975 income tax return, failed to provide him with a copy of a notice of deficiency and that in so doing the IRS violated § 552a(e)(5) and (6) of...

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