Court of Appeals for the Seventh Circuit August 19, 1992, 90-1011, 90-1760, 90-1857 and 90-2771 (Thomas J. Smith v. United States of America, Ira Loeb, J. Thomas Johnson, Kevin Houlihan, William Smith and Richard Dunn)

CUDAHY, Circuit Judge.

Section 6103(a) of the Internal Revenue Code (the Code)

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prohibits disclosure of federal tax return information by, among others, any employee or official of the United States. Thomas J. Smith claims that Ira Loeb, the District Director of the Internal Revenue Service (IRS) in Springfield, Illinois, violated that provision when he informed J.