IN THE UNITED STATES DISTRICT COURT
IN AND FOR THE NORTHERN DISTRICT OF FLORIDA

Ward Dean, M.D.	)
	)	CASE NO: 3:03cv65/LAC/MCR
Plaintiff	)
v.	)
	)
United States of America and	)
INTERNAL REVENUE SERVICE	)
Defendants	)

(PLAINTIFF DEMANDS A TRIAL BY JURY OF ALL ISSUES SO TRIABLE)

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.

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 some of Dr. Dean's patients and associates to compel disclosure of financial documents relating to Dr. Dean (examples of which are included as Exhibits A-C).

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 also prominently displayed on the return address of the envelopes and on the summonses.

10. The Summonses attached hereto as Exhibits "A," "B" and "C" 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.

III.
LEGAL AUTHORITY

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. Section 7431 (a)(1) provides that:
If any officer or employee of the United States knowingly, or by reason of negligence, inspects or discloses any [tax] return or return information [emphasis added] with respect to a taxpayer in violation of any provision of Section 6103, such taxpayer may bring a civil action for damages against the United States in a district court of the United States.

27. "Return information" is required by Section 6103(a) to remain confidential and not be disclosed except as provided in Section 6103.

28. "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, ...

29. The disclosures described in Paragraph 6 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.
DAMAGES

30. The disclosures made by Criminal Investigation Division Special Agent Tanya Burgess 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.

31. The intentional and/or grossly negligent unlawful disclosures by Criminal Investigation Division Special Agent Tanya Burgess entitles Plaintiff to punitive damages the extent of which at this time cannot be completely and accurately ascertained.

32. 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

CERTIFICATE OF SERVICE

I certify that on this _20th____ day of _February, 2003, I sent via certified mail a copy of the above styled Complaint to:

Tanya Burgess
Special Agent, IRS
880 N. Reus Street, Suite 101
Pensacola, Florida 32501

J.D. Atchison, Esq.
Asst. U.S. Attorney
Northern District of Florida
21 East Garden Street, Ste 400
Pensacola, Florida 32501-5603

The Honorable John Ashcroft
Attorney General of the United States
Department of Justice
Washington, D.C. 20530

The Honorable John Snow
Secretary of the Treasury
3330 Main Treasury Building
1500 Pennsylvania Avenue, N.W.
Washington, D.C. 20220

Ward Dean, M.D., Pro Se

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