FEDERALCourt of Appeals for the Fifth Circuit
1997

Johnson v. Sawyer,et al

120 F.3d 1307Court of Appeals for the Fifth Circuit • Decided 1997Remanded
FLAGSHIPLiquidated DamagesCited 154 times

HOLDING

Elvis Johnson sued IRS officers for wrongfully disclosing his tax return information in press releases, even though some details had appeared in public court records. The Fifth Circuit ruled that tax information loses confidentiality protections under federal law only in specific circumstances—not simply because it appeared in court. The court vacated a $9 million jury award and ordered a new trial because the jury instructions were partially wrong. For subcontractors, this reinforces that confidential business information (tax records, financial data) retains legal protection even if some details become public elsewhere.

KEY FINDINGS

Liquidated Damages

Confidential information doesn't automatically lose protection just because part of it appears in public court records or news sources

FULL COURT OPINION