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OLSEN v. EGGER

October 3, 1984

JANET OLSEN, Plaintiff,
v.
ROSCOE L. EGGER, JR., Commissioner of the United States Internal Revenue Service, and the UNITED STATES OF AMERICA, Defendants.



The opinion of the court was delivered by: EDELSTEIN

MEMORANDUM AND ORDER

EDELSTEIN, District Judge:

 Plaintiff, Janet Olsen brought this action for a mandamus or a mandatory injunction requiring defendants, Roscoe L. Egger, Jr. and the United States of America, to produce copies of Mr. James Thorwold Olsen's tax returns for the year 1975-1982 inclusive. Jurisdiction is conferred on this court by 28 U.S.C. §§ 1331, 1340, 1346, 1361.

 Plaintiff moved for summary judgment and defendants crossmoved for summary judgment. Plaintiff's motion is denied; defendants' motion is granted.

 BACKGROUND

 Plaintiff was married to James Thorwold Olsen. On September 14, 1975, a judgment of divorce was entered. The divorce judgmentincorporated the separation agreement entered into by the couple dated August 29, 1975. The relevant portion of the separation agreement provides:

 On the first Monday in May 1976, and on the first Monday in May in succeeding years the Husband shall send to the Wife a copy of his Federal income tax returns for the prior calender year and a statement prepared by an independant certified public accountant itemizing the Husband's gross income . . . in the prior calender year.

 Plaintiff claims that Mr. Olsen has not provided her with any of his income tax returns. On April 14, 1983, an order was entered by the Supreme Court of the State of New York, County of New York compelling Mr. Olsen to turn over his tax returns. *fn1" On November 30, 1983, an Order was entered by the Supreme Court of the State of New York, County of New York, holding Mr. Olsen in contempt of court for his failure to turn over his income tax returns. A warrant was issued for his arrest on January 6, 1984.

 On Decmeber 8, 1983, plaintiff requested defendants to provide her with copies of Mr. Olsen's income tax returns for the years 1975-1982, inclusive. Defendants refused to comply with the request. Plaintiff then filed the present action.

 DISCUSSION

 In refusing to furnish the tax returns to plaintiff, defendants contend that the requirements for disclosure of tax returns to third parties in Section 6103(c) of the Internal Revenue Code have not been satisfied.Defendant contends that such disclosure would subjecting them to liability under 26 U.S.C. § 7213. *fn2" Section 6103(c) provides that:

 The Secretary may, subject to such requirements and conditions as he may prescribe by regulations, disclose the return of any taxpayer, or return information with respect to such taxpayer, to such person or persons as the taxpayer may designate in a written request for or consent to such disclosure, or to any other person at the taxpayer's request to the extent necessary to comply with a request for information or assistance made by the taxpayer to such other person. . . .

 26 U.S.C. § 6103(c). The form of a request or consent to disclosure under Section 6103(c) is addressed by Treasury Regulation § 301.6103(c)-1 which provides that:

 A request for or consent to disclosure must be in the form of a written document pertaining solely to the authorized disclosure. The written document must be signed and dated by the taxpayer who filed the return or to whom the return information ...


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