US · guidance
Justice Manual § 6-5.470
"Wrongful Disclosure" Suits Against the United States
The Internal Revenue Code provides a taxpayer with a cause of action to recover damages where the taxpayer’s tax returns or tax return information allegedly have been disclosed or inspected contrary to the Internal Revenue Code’s strict privacy requirements. See 26 U.S.C. §§ 6103, 6110(j), 7431. The Civil Trial Section, Southern Region, reviews these cases. When the plaintiff serves the United States Attorney’s Office with a complaint in a wrongful disclosure suit, the United States Attorney’s Office should immediately notify both the Chief of the Southern Region and the appropriate IRS counsel.
History
[updated February 2018]
Provenance
- Source
- justice.gov
- Retrieved
- 2026-09-20
- Edition
- jm-2026-09-20
- Content hash
c44fee1d56c7795210e7760bf63ddf58a675a0f8d14c73f7e756e6546306f9f9
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