HUFF v. U.S.

No. 92-15089.

10 F.3d 1440 (1993)

Maurice R. HUFF, Nancy Huff, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Ninth Circuit.

Resubmitted August 19, 1993.

Decided November 26, 1993.


Attorney(s) appearing for the Case

Maurice Huff and Nancy Huff, in pro. per.

Gary R. Allen and Kenneth L. Green, and David Pincus, Tax Div., U.S. Dept. of Justice, Washington, DC, for defendant-appellee.

Before: FAIRCHILD, BEEZER and WIGGINS, Circuit Judges.


WIGGINS, Circuit Judge:

OVERVIEW

The Huffs, pro se plaintiffs, filed a seven count complaint against the IRS. Counts I-III are best characterized as challenges to the procedural validity of tax liens under 28 U.S.C. § 2410. Count IV most resembles a request for a refund pursuant to 28 U.S.C. § 1346(a)(1). Counts V-VII seek damages for unauthorized disclosures of tax return information under 26 U.S.C. §§ 6103 and 7431(a). The district...

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