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    • Easement Deduction Limited To Residential Value; Penalty Sustained (Savannah Shoals, LLC, CA-11)
    • IRS Did Not Abuse Discretion in Sustaining Levy; Additions to Tax Not Subject to Challenge (Tellock, TCM)
    • IRS Responses to RFA Were Unsatisfactory; Deductions for Premiums Denied (Beveled Edge Insurance Company, Inc., TCM)
    • Individual Leaked Tax Information of POTUS and Taxpayers (Littlejohn, CA-D.C.)
    • Value of Gift Upon Trust Termination Determined (Lewis, TCM)
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    Federal Tax Day - Current, J.5, Individual Leaked Tax Information of POTUS and Taxpayers (Littlejohn, CA-D.C.), (Jul 21, 2026)

    An individual leaked the tax returns of the president and other taxpayers. The taxpayer sought to influence a presidential election. He was charged with disclosing tax returns and return information without authorization under Code Sec. 7213(a)(1).

    Th ...

    An individual leaked the tax returns of the president and other taxpayers. The taxpayer sought to influence a presidential election. He was charged with disclosing tax returns and return information without authorization under Code Sec. 7213(a)(1).

    The taxpayer was a consultant to the IRS. He leaked said tax returns to a news reporter. The district court properly explained specific and legitimate grounds for its rulings.

    The district court did not abuse its discretion when it applied the statutorily mandated sentencing factors. It properly imposed a five year sentence. The court properly imposed the upward variance. Finally, the district court did not predetermine the taxpayer’s sentence.

    Affirming an unreported DC D.C. decision.

    C.E. Littlejohn, CA-D.C.

    Other References:

    • Code Sec. 7213

    • CCH Reference - FED ¶41,353.25

    • CCH Reference - FED ¶41,353.295

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