John Hom v. United States , 645 F. App'x 583 ( 2016 )

FILED
NOT FOR PUBLICATION MAR 24 2016
MOLLY C. DWYER, CLERK
UNITED STATES COURT OF APPEALS U.S. COURT OF APPEALS
FOR THE NINTH CIRCUIT
JOHN C. HOM, No. 13-17195
Plaintiff - Appellant, D.C. No. 3:13-cv-02243-WHA
JOHN C. HOM & ASSOCIATES, INC.,
MEMORANDUM*
Plaintiff,
v.
UNITED STATES OF AMERICA,
Defendant - Appellee.
Appeal from the United States District Court
for the Northern District of California
William Alsup, District Judge, Presiding
Submitted March 15, 2016**
Before: GOODWIN, LEAVY, and CHRISTEN Circuit Judges.
John C. Hom appeals pro se from the district court’s judgment dismissing
his 26 U.S.C. § 7431(a)(1) action alleging that the United States improperly
*
This disposition is not appropriate for publication and is not precedent
except as provided by 9th Cir. R. 36-3.
**
The panel unanimously concludes this case is suitable for decision
without oral argument. See Fed. R. App. P. 34(a)(2).
disclosed his tax return information in violation of 26 U.S.C. § 6103. We have
jurisdiction under 28 U.S.C. § 1291. We review de novo a dismissal under Fed. R.
Civ. P. 12(b)(6). Doe v. Abbott Labs., 571 F.3d 930, 933 (9th Cir. 2009). We
affirm.
The district court properly dismissed Hom’s action because Hom failed to
allege facts sufficient to show that the disclosures were not made for purposes of
tax administration or based on a good faith interpretation of § 6103. See 26 U.S.C.
§ 6103(h)(1) (disclosures may be made for purposes of tax administration); id.§ 7431(b)(1) (precluding liability where a disclosure resulted from a good faith, but
erroneous, interpretation of § 6103).
AFFIRMED.
2 13-17195