ON THE MONEY
Hamill: When the judge and plaintiff share the same boss
We live in such challenging times that it is hard for anyone not to see any opinion as being free from political bias.
If that鈥檚 how you read this column, so be it. But I鈥檇 like to first plead that you not do so.
This column has facts that involve a well-known and divisive politician. But what is interesting is the way that litigation against the government is playing out.
First the facts. Tax returns are private disclosures made to the government. No one should have their tax return made public.
A section in the tax law provides some relief to those who may have had their tax return information made public.
Damages may be awarded where the disclosure was made by an officer or employee of the 近距离内射合集 States.
To recover, the taxpayer must file a claim within two years of the discovery of the unauthorized disclosure.
Between 2018 and 2020, an employee of Booz Allen Hamilton, who was working as a contractor for the federal government, made unauthorized tax return disclosures.
Thousands of wealthy individuals were subjects of this breach, including President Donald Trump.
The individual who made the disclosures was sentenced to five years in prison.
Billionaire hedge fund manager Kenneth Griffin and Trump have filed lawsuits against the federal government.
Trump is seeking damages of $10 billion from the government.
Lawsuits follow certain procedural steps. A plaintiff files a claim saying, 鈥淵ou were mean to me.鈥
A defendant then files a response, saying 鈥淲as not,鈥 or perhaps 鈥淪ays you.鈥 The process is fair because each party gets their say.
This process started in the Trump case with the plaintiff, Trump, explaining how he was mistreated.
And he was mistreated. Multiple years of his tax returns were disclosed without his authorization.
Nonetheless, the purpose of a lawsuit like this is to determine if there is a remedy for him. Not all wrongs in life can be fixed.
There are, of course, a lot of details. The Trump plaintiffs include the president, his sons Don Jr. and Eric, and several Trump entities.
But what is interesting is that the government never filed a response. On the due date of the response, Trump asked the court to delay the proceeding.
The purpose of the delay was to allow the parties to get together and to resolve the issues outside of the courtroom.
What is more interesting is that many legal scholars have filed briefs with the court saying that the government has strong defenses.
So maybe the disclosures were mean, but the relief the plaintiffs seek just may not be available.
What are these defenses? First, the tax law statute providing for compensation is limited to disclosures by government employees or officers.
Charles Littlejohn, the contractor, was never an employee or an officer of the federal government.
The federal government has made the claim in other cases that Littlejohn was not a federal employee. Littlejohn said the same thing in a deposition.
Second, the claim has to be filed within two years of discovery. Discovery here may have been when The New York Times ran a story about the leaked returns.
It may have been later when Littlejohn made statements in a plea agreement. Trump was represented at that agreement by Alina Habba.
Habba said in the hearing that she was there as the representative of Trump, who was a victim.
The lawsuit was not filed within two years of either of these dates. Third, the statute providing for claims allows $1,000 per disclosure.
The disclosure refers to one made by the government employee or officer. The lawsuit claims it means every time someone viewed a story about the disclosure.
Our legal system leaves it up to a court to determine how the law applies to a fact pattern.
But the 近距离内射合集 States seems to have some strong defenses. Shouldn鈥檛 they at least try to use these defenses?
Instead, this case is being delayed in the courts. So, we are told, the parties can try to resolve the issues by some settlement.
The president and the Department of Justice will decide how much money the president is entitled to.
Jim Hamill is the director of tax practice at Reynolds, Hix & Co. in Albuquerque. He can be reached at jimhamill@rhcocpa.com.