640
Ginsburg, J., dissenting
other statutes have been understood to permit recovery of the $1,000 statutory minimum despite the absence of proven actual damages. See H. R. Rep. No. 99-647, p. 74 (1986) ("Damages [under 18 U. S. C. § 2707(c)] include actual damages, any lost profits but in no case less than $1,000."); S. Rep. No. 99-541, p. 43 (1986) ("[D]amages under [18 U. S. C. § 2707(c)] includ[e] the sum of actual damages suffered by the plaintiff and any profits made by the violator as the result of the violation . . . with minimum statutory damages of $1,000 . . . and . . . reasonable attorney's fees and other reasonable litigation costs."); H. R. Conf. Rep. No. 94-1515, p. 475 (1976) (Title 26 U. S. C. § 6110( j)(2) "creates a civil remedy for intentional or willful failure of the IRS to make required deletions or to follow the procedures of this section, including minimum damages of $1,000 plus costs."); S. Rep. No. 94-938, p. 348 (1976) ("Because of the difficulty in establishing in monetary terms the damages sustained by a taxpayer as the result of the invasion of his privacy caused by an unlawful disclosure of his returns or return information, [26 U. S. C. § 7217(c)] provides that these damages would, in no event, be less than liquidated damages of $1,000 for each disclosure."). See also Johnson v. Sawyer, 120 F. 3d 1307, 1313 (CA5 1997) ("Pursuant to [26 U. S. C.] § 7217, a plaintiff is entitled to his actual damages sustained as a result of an unauthorized disclosure (including punitive damages for willful or grossly negligent disclosures) or to liquidated damages of $1,000 per such disclosure, whichever is greater, as well as the costs of the action."); Rorex v. Traynor, 771 F. 2d 383, 387-388 (CA8 1985) ("We do not think
"(1) actual damages sustained by the plaintiff as a result of the unauthorized disclosure of the return or return information and, in the case of a willful disclosure or a disclosure which is the result of gross negligence, punitive damages, but in no case shall a plaintiff entitled to recovery receive less than the sum of $1,000 with respect to each instance of such unauthorized disclosure; and
"(2) the costs of the action." (Emphasis added.)
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