JAMES COMYNS, PLAINTIFF-APPELLANT,
v.
UNITED STATES OF AMERICA, DEFENDANT-APPELLEE

11th Cir. | 2002-04-02
No. 01-12485
Before BLACK and RONEY, Circuit Judges, and RESTANI, Judge.
287 F.3d 1034 Court of Appeals for the Eleventh Circuit (2002) Positive Treatment
Cited by 3 cases
Opinion of the Court
PER CURIAM:

PER CURIAM: James Comyns sued the United States of America seeking damages pursuant to 26 U.S.C. § 7431 based on a violation of 26 U.S.C. § 6108 when Internal Revenue Service agents within the Criminal Investigations Division allegedly unnecessarily revealed the criminal nature of their tax investigation of Comyns to third-party witnesses and his former attorney.

The district court held that: because the agents followed the procedures and training provided for them by the Internal Revenue Service, and because those procedures constitute a reasonable interpretation of the law by the Internal Revenue Service, the defendant was entitled to summary judgment based upon the good faith exception in 26 U.S.C. § 7431(b).

We affirm. Although this appears to be a case of first impression in this circuit, so that this decision establishes a precedent in this circuit, it is unnecessary for us to write a full-blown opinion because the opinion by District Judge Kenneth L. Ryskamp, reported at Comyns v. United States, 155 F. Supp. 2d 1344 (S.D.Fla.2001), adequately reflects the facts, the law and the reasoning that supports that holding. AFFIRMED.

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  • United States v. Omari Elliot, 732 F.3d 1307 (11th Cir. 2013)
    …, but whether he sustained a conviction at all. Accordingly, we are guided by our decisions in cases such as United States v. Jones, 910 F. 2d 760 (11th Cir.1990); United States v. Tamayo, 80 F. 3d 1514 (11th Cir.1996); and United States v. Acosta, 287 F. 3d 1034 (11th Cir.2002), in which we assessed whether a plea or adjudication constituted a conviction for federal sentencing purposes. In Jones, we held that a prior state court case in which a defendant entered a plea of nolo contendere and adjudication wa…
  • Dean v. United States, 330 F. Supp. 2d 1318 (N.D. Fla. 2004)
  • Wasserman v. United States (M.D. Fla. 2025)
    …(2) the regulations and/or manuals constituted a reasonable interpretation of the law." Taylor v. Pekerol, 624 F. App'x 691, 695 (11th Cir. 2015) (emphasis omitted) (quoting Comyns v. United States, 155 F. Supp. 2d 1344, 1350 (S.D. Fla. 2001), affd 287 F.3d 1034 (11th Cir. 2002) (per curiam). Here, the agency regulation interpreting the investigative exception in 26 U.S.C. § 6103(k)(6) provides that disclosure of return information is permitted, among other things to “establish[] or verify[] misconduct (or…

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