United States District Court, District of Columbia. Werner H. ERHARD, Plaintiff v. UNITED STATES of America, Defendant. Civ. No. 93-0725 (NHJ). March 29, 1994.
MEMORANDUM AND ORDER
NORMA HOLLOWAY JOHNSON, District Judge
Plaintiff in this action seeks to recover for alleged unauthorized disclosures of tax return information to members of the news media by employees of the internal Revenue Service ("IRS"). The first count of the complaint alleges violation of 26 U.S.C. § 6103 (which forbids disclosure of return information except under limited circumstances) and seeks civil damages under 28 U.S.C. § 7431. The remaining four counts of the complaint seek damages pursuant to the Federal Tort Claims Act ("FTCA"), 28 U.S.C. §§ 2671-2680, under various common law tort theories. Defendant has moved to dismiss these last four counts on the ground that plaintiff has failed to exhaust his administrative remedies under the FTCA, and on the ground that venue is improper in this district under the FTCA.