Fact and Enforcement Procedures Under 29 U.S.C. 216 (b) to the Federal Judge and Department of Justice   <h2 “style=”text-align: left;”> 1. LIABILITY: The Liability of IRS and the DOL is governed by the Federal Tort Claims Act[28 U.S.C.§ 1346(b), 2672, et seq.], or other application federal statutory authority * 28 U.S. Code § […]

Subject Matter jurisdictions- Gayle v. Harry, Ind. No. 1709/10, has no subject matter jurisdictions for consent judgments. This column reports on several significant representative decisions handed down recently in the U.S. District Court for the Eastern District of New York. Judge Rachel P. Kovner granted a motion to dismiss for lack of subject matter jurisdiction […]

Sec. 6103. Confidentiality And Disclosure Of Returns And Return Information I.R.C.  6103(a) General Rule —  Returns and return information shall be confidential, and except as authorized by this title— I.R.C.  6103(a)(1) — no officer or employee of the United States, I.R.C.  6103(a)(2) — no officer or employee of any State, any local law enforcement agency receiving information under subsection (i)(1)(C) or (7)(A), […]