United States District Court, District of Columbia.

“ The Court concludes otherwise. Nowhere in the letters did plaintiff demand payment from the IRS. The letters concluded with requests for information, not with requests for compensation. The letters therefore were not "claims," for under the FTCA " [i] t is plain that the required 'claim' is something more than mere notice of an accident and an injury. The term 'claim' contemplates, in general usage, a demand for payment or relief, and, unless it is a claim for something, is no claim at all." ”

“ As you know, pursuant to 26 USC § 6103, tax returns and return information are confidential and disclosure is strictly prohibited except as specifically authorized. Even if disclosure is authorized, the Internal Revenue Service and its employees are not authorized to release defamatory, incorrect, false and misleading information. Criminal penalties are imposed against officers or employees of the United States who intentionally make unauthorized disclosures of returns or return information and civil damages can be recovered from the United States. ”

“ The implication is that the IRS could have multiplied the number of disclosures by $1,000 and determined the value of the claim. The Court rejects this argument, for to accept it would place an undue burden upon federal agencies. A letter does not contain a sum-certain damages claim simply because it cites a federal statute that contains a liquidated damages provision. Agencies should not be required to scrutinize every federal statute cited in letters from potential claimants to determine whether they contain liquidated damages provisions. ”