MILLER v. U.S.

No. 94-55226.

66 F.3d 220 (1995)

Erma MILLER, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Ninth Circuit.

Decided September 18, 1995.


Attorney(s) appearing for the Case

A. Lavar Taylor, Santa Ana, CA, for plaintiff-appellant.

Gary R. Allen and Jonathan S. Cohen, United States Department of Justice, Tax Division, Washington, DC, for defendant-appellee.

Before: THOMPSON, LEAVY and TROTT, Circuit Judges.


TROTT, Circuit Judge:

OVERVIEW

Erma Miller appeals the district court's grant of summary judgment in favor of the Internal Revenue Service (IRS) on count I of her complaint, holding that she could not recover damages under § 7433 of the Internal Revenue Code for alleged misconduct by the IRS. Miller also appeals the district court's judgment after trial on count II, awarding Miller the minimum of $1,000 pursuant to § 7431 of the Internal Revenue...

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