LONG v. U.S.

No. 91-1248.

972 F.2d 1174 (1992)

Howard S. LONG, Plaintiff-Appellant, v. UNITED STATES of America, Internal Revenue Service, and Colorado Department of Revenue, Defendants-Appellees.

United States Court of Appeals, Tenth Circuit.

August 17, 1992.


Attorney(s) appearing for the Case

Charles F. Murray, Denver, Colo., for plaintiff-appellant.

Jonathan S. Cohen, Tax Div., Dept. of Justice, Washington, D.C. (Shirley D. Peterson, Asst. Atty. Gen., Gary R. Allen, Gayle P. Miller and Randolph L. Hutter, Attorneys, Tax Div., Dept. of Justice, Washington, D.C.; Michael J. Norton, U.S. Atty., of counsel), for defendants-appellees.

Thomas D. Fears, Asst. Atty. Gen., State of Colo., Denver, Colo., Gale A. Norton, Atty. Gen., Raymond T. Slaughter, Chief Deputy Atty. Gen., Timothy M. Tymkovich, Sol. Gen., Maurice G. Knaizer, Deputy Atty. Gen., and Larry A. Williams, First Asst. Atty. Gen., filed an answer brief, for defendant-appellee Colorado Dept. of Revenue.

Before ANDERSON, EBEL, Circuit Judges and VAN SICKLE, District Judge.


STEPHEN H. ANDERSON, Circuit Judge.

This appeal requires us to determine whether the Internal Revenue Service (IRS) unlawfully disclosed tax information concerning Howard Long, in violation of 26 U.S.C. § 6103, by sending liens and levies to various financial institutions, county recorders, and the Social Security Administration in an effort to collect income taxes pursuant to a jeopardy assessment against Long. We...

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