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B-195314 1 (1980-06-23)

handle is hein.gao/gaobadiix0001 and id is 1 raw text is: OECISION FILE: B-195314 MATTER DIGEST: LNITE0 THE COMPTROLLER GENERAL OF THE UNITED STATES WASHINGTON, D. C. 20548 DATE: June 23, 1900 OF: Ellen V. Damareck - laim for Attorney Fees 1. Internal Revenue Service (IRS) employee was sued for allegedly disclosing confidential information contained in tax return. Lawsuit was dismissed upon plaintiff's motion with no finding of liability on part of defendant. IRS may not reimburse em- ployee for legal fees under 26 U.S. C. § 7423(2) (1976) which authorizes Secretary of Treasury to reimburse damages and costs assessed against employee in suit brought against employee by rea- son of anything done in performance of duty under IRS code. There was no court finding of liability and, therefore, legal fees were not damages or costs assessed by court. 2. Internal Revenue Service (IRS) employee was sued for allegedly disclosing confidential tax informa- tion. Before representation was requested from Government, employee hired private counsel who filed answer to complaint. Although Department of Justice subsequently agreed to represent em- ployee, Justice declined to reimburse her legal fees under 28 C. F. R. §§ 50.15, 50.16. IRS may not reimburse employee since under circum- stances we do not find that representation by Justice was appropriate but unavailable. J. N. Hadley, 55 Comp. Gen. 408 (1975), distinguished. This decision is in response to the request from Florence M. Oakley, Chief, Fiscal Section, Internal Revenue Service (IRS) Mid-Atlantic Region, concerning the claim of Ellen V. Damareck, an IRS employee, for reimbursement of legal fees incurred in defending against a lawsuit alleging that she improperly disclosed confidential information about an individual's tax returns. The issue presented for our decision is whether the IRS may reim- burse Mrs. Damareck for legal fees incurred prior to her representation in this lawsuit by the Department of Justice. On September 29, 1977, Mrs. Damareck and her husband (who is not employed by IRS) were sued in Federal district court IIN 01

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