Complaint For Tax Refund Suit
IN THE UNITED STATES
DISTRICT COURT
Ward Dean, M.D. CASE NO: Plaintiff, }
UNITED STATES OF AMERICA
and
TRIAL BY JURY OF ALL ISSUES SO TRIABLE) Defendants, COMPLAINT FOR DAMAGES UNDER 26 U.S.C. SECTION 7431 Ward Dean, M.D., Plaintiff herein, complains of Defendants and seeks statutory and/or actual, and punitive damages as follows: I. INTRODUCTION 1. This is an action brought pursuant to Title 26, Section 7431 of the Internal Revenue Code for the recovery of statutory and/or actual and punitive damages caused by the intentional and/or negligent unlawful disclosure of confidential return information by Criminal Investigation Division Special Agent Tanya Burgess and Internal Revenue Service Group Manager Ted Poole (aka George Poole). 2. This Court has jurisdiction for this action under Title 26, Section 7431(a)(1) of the Internal Revenue Code. Venue is proper in this Court under 28 U.S.C. � 1391(e). II. FACTS 3. Ward Dean, M.D., is an individual who at all times material hereto resided in Pensacola, Florida. Ward Dean, M.D., is a medical doctor who at all times material hereto was licensed to practice medicine in the State of Florida. 4. Dr. Dean is the subject of an on-going criminal investigation being conducted by Special Agent Tanya Burgess of the Criminal Investigation Division of the Internal Revenue Service. 5. On or about 3 October, 2002, Criminal Investigation Division Special Agent Tanya Burgess and Revenue Agent Wayne Jackson arrived unannounced at Dr. Dean's residence and informed him that he was under criminal investigation. 6. Shortly thereafter Special Agent Burgess phoned a number of Dr. Dean's patients and associates and informed them that he was under criminal investigation, and asked a number of questions about Dr. Dean, his activities, and personal beliefs. 7. Special Agent Burgess also caused several summonses to be issued to compel disclosure of financial documents relating to Dr. Dean (Exhibit A). 8. Special Agent Burgess' summonses reflected that the Internal Revenue Service Criminal Investigation Division was conducting an investigation of Dr. Dean. 9. The words "Criminal Investigation Division" were prominently displayed on the return address of the envelopes and on the summonses (Exhibit B). 10. The Summons and envelope attached hereto as Exhibits " A" and "B" improperly disclosed to all who received them that Plaintiff was under criminal investigation. 11. The Summonses with the words "Criminal Investigation Division," and phone calls to Dr. Dean's associates, advising them that he was under criminal investigation, suggested wrongdoing on the part of Dr. Dean. 12. Furthermore, the mailing of said Summonses and making of said phone calls have caused third-parties to learn that Dr. Dean is under "criminal investigation." 13. Such disclosures have caused Plaintiff substantial personal professional embarrassment and loss of revenue. 14. The wrongful disclosure of Dr. Dean's return information has caused Dr. Dean substantial mental and emotional distress. 15. The issuance of summonses which reveal on their face that they were issued by the Criminal Investigation Division of the Internal Revenue Service are unlawful disclosures prohibited by 26 USC Section 6103. 16. The disclosure that Dr. Dean is under criminal investigation has caused Dr. Dean to suffer substantial professional embarrassment, loss of income, and loss of goodwill. 17. It was not necessary for Agent Burgess to identify that her investigation emanated from the Criminal Investigation Division in order to gain the information she sought. 18. An Internal Revenue Agent does not need to identify herself as a member of the Criminal Investigation Division to secure desired information. 19. Agent Burgess' disclosure was not in good faith or there existed no good faith in disclosure of the information. 20. An Internal Revenue Agent is expected to know the statutory provisions governing disclosure, as interpreted and reflected in IRS regulations and manuals. 21. An IRS agent's contrary interpretation is not in good faith. 22. Agent Burgess did not follow the dictates of section 6103 or the applicable IRS manual provisions prior to mailing the Summonses or when making the phone calls. 23. The Handbook for Special Agents, amended on June 12, 1992, provides that "neither the signature block nor the ancillary heading of the letter should contain the words 'Criminal Investigation Division.' The heading and return address may contain the necessary symbols for the letter to be returned to the special agent." 24. On information and belief, the agents involved in this case have all received extensive "disclosure" training which is designed to preserve the integrity of the confidentiality provisions of the federal tax laws. 25. Section 7431 of the Internal Revenue Code provides taxpayers with a cause of action for statutory and/or actual and punitive damages against the United States in the event an officer or employee thereof makes an unlawful disclosure of "return information" in violation of Section 6103 of the Internal Revenue Code. 26. "Return information" is required by Section 6103(a) to remain confidential and not be disclosed except as provided in Section 6103. 27. "Return information" is broadly defined in Section 6103(b )(2) as follows: a taxpayer's identity, the nature, source, or amount of his income, payments, receipts, deductions, exemptions, credits, assets, liabilities, net worth, tax liability, tax withheld, deficiencies, over-assessments, or tax payments, whether the taxpayer's return was, is being, or will be examined or subject to investigation or processing, or any other data, received by, recorded by, prepared by, furnished to, or collected by the Secretary with respect to a return or with respect to the determination of the existence, or possible existence, of liability (or the amount thereof) of any person under this title for any tax, penalty, interest, fine, forfeiture, or other imposition, or offense, ... 28. The disclosures described in Paragraph 7 through 18 of this Complaint are intentional, negligent, and/or grossly negligent disclosures of "return information" in violation of Section 6103 and for which Plaintiff is entitled to statutory and/or actual and punitive damages under Section 7431. IV. DAMAGES29. The disclosures made by Criminal Investigation Division Special Agent Tanya Burgess, Wayne Jackson, and Ted (aka George) Poole and the other agents involved herein caused Plaintiff substantial professional and personal embarrassment, loss of income, loss of goodwill, and unnecessary attorney and other legal fees, resulting in actual damages, the extent of which at this time cannot be completely and accurately ascertained but which will be more fully known after the completion of discovery. 30. The intentional and/or grossly negligent unlawful disclosures by Criminal Investigation Division Special Agent Tanya Burgess and the other agents involved herein entitles Plaintiff to punitive damages the extent of which at this time cannot be completely and accurately ascertained at this time. 31. Based on the unlawful disclosures, Plaintiff is entitled to the costs of the action, plus reasonable attorneys' fees pursuant to Section 7431 (c)(2) and (3). WHEREFORE, Plaintiff requests actual and punitive damages, the costs of this action, reasonable attorney's fees, and such other and further relief to which Plaintiff is entitled. Ward Dean, M.D. Plaintiff, Pro Se 8799 Burning Tree Road Pensacola, Florida 32514 (850) 484-0595 |
COUNTY OF ANDERSON IN THE COURT OF CITY COURT RECORDER STATE. OF SOUTH CAROLINA } ROBERT B. CLARKSON Petitioner } HABEAS CORPUS vs. DARWIN WRIGHT, MAYOR OF THE CITY OF ANDERSON Respondent Having read the attached, verified Petition and it appears: That Petitioner was engaged in picketing and literature distribution on a public sidewalk; That the United States Constitution, in particular the First Amendment, does in fact guarantee Petitioner the Freedom of Expression and access to the public areas to picket and hand out political literature; That the subsequent arrest by Petitioner might be in violation of Petitioner�s Constitutional Rights, as well as the City Code of laws, therefore it is hereby: ORDERD that Respondent and all officers under his control do forthwith produce the body of Petitioner before me at my offices at ______________________ and show cause if cause there be why Petitioner should not be released until a trial of this case, or in the alternative, Respondent is to be released from custody immediately to appear in Court when notified. Date:__________ _________________________ Judge of This Court ORDER PROPOUNDED BY PETITIONER |
COUNTY OF ANDERSON } IN THE COURT OF CITY COURT RECORDER STATE OF SOUTH CAROLINA ROBERT B. CLARKSON } Petitioner vs. PETITION FOR HABEAS CORPUS DARWIN WRIGHT, MAYOR OF THE CITY OF ANDERSON, S.C. Respondent } The Petitioner above-named hereby Petitions the Court: 1. The Petitioner is an American Citizen and thereby entitled to the protections under the United States Constitution. That a part thereof, generally referred to as the First Amendment, guarantees Petitioner the Right to Petition for Redress of Grievances and guarantees Freedom of Speech and Press, which includes the right to distribute political literature. 2. In exercise of that Constitutional guarantee, on March 11, 1982 at about 3:00 o�clock, Petitioner in the company of others did in fact on the public sidewalks of this City of Anderson exercise his First Amendment rights in that he stood in front of City Hall with a placard stating his grievance against certain actions of government and handed out to passers-by literature advocating a particular political position. Petitioner did not have a permit and does not intend to request one. 3. Police officers under the control of Respondent approached Petitioner and asked him to refrain from his legal and lawful activities. Petitioner requested to see a copy of their rulebook, or police code and regulation which clearly stated �parades�, i.e. interference with traffic and rights of others may be regulated and permits required. However, picketing and literature distribution is permitted in any public area, without a permit insofar as the demonstrators do not interfere with others. Petitioner and his followers meet all these requirements. 4. Nevertheless, the police officers arrested Petitioner and currently hold him incarcerated in their jail. 5. Petitioner requests from this Court a Habeas Corpus Order requiring Respondent and his police officer to produce the body and person of Petitioner immediately and show cause, if cause there be, why he should not be released upon his own recognition until a regular trial of this matter, or in the alternative release him immediately from custody. Date: __________
__________________________ |
COUNTY OF ANDERSON } IN THE COURT OF CITY RECORDER STATE OF SOUTH CAROLINA
ROBERT B. CLARKSON
}
Petitioner submits This Memorandum of Law in support of his Petition for
Date: 11 March 82
_______________________ |
Request Records Form (clerk of court)
FROM:_______________________
_______________________
_______________________
1.______________________________
2.______________________________
_____________________ |
US DISTRICT COURT DISTRICT OF GEORGIA ROBERT B. CLARKSON ) Plaintiff ) CIVIL #__________________ V. ) ORDER TO SHOW CAUSE ) ) IRS AND JON HENDERSON, ) Defendants, ) Upon the complaint, exhibit and affidavit attached thereto, and upon Motion of Robert B. Clarkson, Plaintiff pro se. It is ORDERED that Defendants Internal Revenue Service and John Henderson, District Director-IRS-Georgia, appeared before the US District Court for the Distrcit of Georgia, presided over by the undersigned, in this courthouse, in the US Courthouse in Atlanta, Georgia on_________ 1979 at __________o'clock __m to show cause why Defendants should not be compelled to expunge or correct the documents and records as complained of in the complaint, and affidavit, including the memorandum of surveillance against the private political group "We the People" of Feb 6, 79, and the newspaper article from the North Dekalb News, on 7 Feb 79 and any other documents collected, maintained, used in reference to Plaintiff by the Defendant which do not pertain to a necessary and relevant function of the agency, pursuant to The Privacy Act (e)(1). Further, Defendant will show cause if cause therebe, why they should not be required to furnish to the Plaintiff a copy of the figures mandated by The Privacy Act (f)(4) pertaining to how an individual might have his records or information pertaining to him amended. Additionally, Defendants ought to show cause, if cause therebe, why they should not be required to furnish Plaintiff with a listing of accounting of disclosures pursuant to the Privacy Act (e) information about the individual that is accurate, relevant, timely and complete "as is reasonably necessary to assure fairness to the individual". Let a copy of this order, together with the complaint, the exhibit and the affidavit attached thereto be served upon Defendants on or about________________79. It is further ORDERED that the Plaintiff, Robert B. Clarkson, appeared in Court at the time and place to be scheduled for the Show Cause hearing to answer questions personally for this Court. It is further ORDERED that Defendants file a written response to the attached complaint within five days after service thereto. Dated at Atlanta, Georgia, this______________day of _________________1979.
__________________
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US DISTRICT COURT DISTRICT OF GEORGIA ROBERT B. CLARKSON ) Plaintiff ) CIVIL #__________________ V. ) ) ) AFFIDAVIT OF PLAINTIFF, IRS AND JON HENDERSON, ) ROBERT B. CLARKSON Defendants, ) Robert B. Clarkson, being duly sworn, deposes:
DATE:_______________________ ______________________ Anderson, SC ROBERT B. CLARKSON |
US DISTRICT COURT DISTRICT OF GEORGIA JOHN TATE, ) Plaintiff ) CIVIL #__________________ V. ) ) ) PLAINTIFF'S OPPOSITION TO IRS AND H.B. BINDSEIL, ) DEFENDANT'S MOTION FOR Defendants, ) SUMMARY JUDGMENT Plaintiff, moves this Court to deny Defendant's Motion for Summary Judgment as hereinbelow requested, and to grant those things which Plaintiff requests herein:
DATE: December 1979 ___________________________ Anderson, SC JOHN TATE, PLAINTIFF PRO SE I hereby certify that on or about this date I mailed a copy of this pleading to opposing counsel. Date:_______________ ___________________________ JOHN TATE, PLAINTIFF PRO SE Address ________________ ________________ ________________ |
US DISTRICT COURT DISTRICT OF GEORGIA JOHN TATE, ) Plaintiff ) CIVIL #__________________ V. ) ) ) AFFIDAVIT IN CONNECTION WITH ) PLAINTIFF'S OPPOSITION TO IRS AND H.B. BINDSEIL, ) DEFENDANT'S MOTION FOR Defendants, ) SUMMARY JUDGMENT I, John L. Tate, being duly sworn, do hereby depose and state:
Date:_______________ ___________________________ JOHN TATE, PLAINTIFF PRO SE Sworn to me this__________ day of December 1979. ___________________________ NOTARY PUBLIC FOR SC My Commission expires ________________ |
Robert Clarkson 864-225-3061 email |
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