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Case 1:13-cv-01225-JCC-IDD Document 1 Filed 10/03/13 Page 2 of 25 PageID# 2

2 IMach 2012, as empoye by the S specte a sclose OMs

coeta e foato, clg ts 2008 RS Fo 990 Schele B whch cotas

the ames home aesses a cotbuto amouts of OMs 2008 oos to oe o moe

th pates cg OMs eologca oppoet the Hma Rghts Campag (RC) a

to oe o moe empoyees, agets, o oltees of HRC O foato a belef, the

als fom the RS chose to make ths scose to oe o moe th paes clug

HRC speccay teg that those th pates wol wey pubsh the foato o ts

webste through mea eleases a teews a thogh othe methos OMs coetal

etu foato was sbsequetly pblshe o the teet by th pates, cg HRC

a the Hgto Post a teet bog a pbc affas webste makg t aalabe to

mlos of peope These sclosues ae pa of a ebeate aempt to chll the Fst

Amemet acty of OM, ts oos a othes who assocate wth OM The RSs

actos costute goss oatos of OMs statto a costtutoal ghts a hae case

appecable ha to M fo whch t mst be compesate

3 OM bgs ths acto agast Defeat Ute States of Ameca, RS

pusuat to 26 U S.C 43 fo the ecoe of statoy a/o acal a pute amages

case by Defeats wlll uauthoze scosues a spectos of OM's coeta

tax e a etu foato oato of 26 US.C. 603

Jrsdcon and ene

4 Ths Co has juscto oe the Ute States ths eue ue 2 U.S.C

3 9l (e) because OM s a eset of ths stct

Ths acto s beg boght wth two yeas ae the ate of scoey by M

of the uathoze scoses a spectos escbe hee 26 US.C 43 l().

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The Parties

6 Plain NOM s a nonpo cooaion aidy exsing unde he aws of he

Sae of gna. NOM's cuen mailng addess s in cae of s egseed agen Pau Bohwell

606 Souh Tayo SeeAlingon, A 22204

7. Defendan he Uned Saes of Ameca IRS is a pope defendan pusuan o 26

US 431(a).

Factual Allegations

Unauthorzed Inspection and Discosure of NOM's Condential Return nformation

8 NOM was founded n 200 o poec maiage and he fah communies ha

susan acoss he Uned Saes n furheance of is msson NOM sees a a naional

esouce fo maage-elaed iniiaes a he sae and ocal leel

9 NOM s ecognzed by he IRS as a soca welfae oganzaion, exemp from

axaion pusuan o 26 US. 0l(c)(4)

0 Pusuan o 26 US. 6033 ax-exemp enies ae equed o le annually

RS om 990 wih he RS

11 Schedule B (Schedue of onibuos) o RS Form 990 s he is of donos o

ax-exemp oganizaions who hae conbued $,000 o moe duing he eporng peod and

includes he folowing eu informaon he name of he dono he addess of he dono and

he oal amoun of he donos conibuions o NOM

12 Pusuan o 26 US 6104 cean poons ofRS Fom 990 mus be made

aalale o puc inspecon ccongly OM oss hese pulic aalale ocumens on

s webse Howee Schedule B in unedaced fom is ed solel wih he IRS and s no a

publcly aalale documen Speccally he nea Reenue ode ("R) proides,

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Nohing in this subsecion sha authorize the Secetay to disclose he name o addess o any

contribuor o any organizaion or rust . whic is required to ish such inormaion 26

us.c 604(b)

3 o date NOM has timey led its RS Form 990 o each eporing period

4 On March 30 202 NOM became awae that te unedacted Schedule B to is

2008 RS Form 990 containing e names and addesses o its donors (hereinae the

ondenial Reu Inomation) had been unawy inspected and disclosed by indiiduals

employed by te RS o one o more pesons a he HR which subsequeny shaed it with one

or more persons a he Hungon Post an inteet bog and pubic aairs website On

inormaion and belie the IRS employees chose to sae te ondenia Retu Inormation

with HR inending that HR er publish the inomaion on its website though media

eleases and toug ohe means

On or abou March 30 202 HR publised he ondenial Retu Inormation

on its website

6. On Mach 30 202 the Hungton Pos published te ondenial Retu

Inoaion on its websie he Hungon Post claimed to ae eceied NOM's 2008 Schedule

B rom HR and saed hat HR eceied the document rom a "whistebower

. NOM has demanded hat HR and Hungton Post emoe he ondential

Retu Inoaion rom thei websites

8 HR has since emoed the 2008 Schedule B documen om is websie but

continues to publish the ondential Retu Inormation geaned om NOMs 2008 Schedule B.

19 The ungon Post has reused o emoe any o he ondenial Reu

Inoaion including NOMs 2008 Scedule 8, om its websie

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20 OMs 2008 Scheule B ocumen hat appeae on HRs webse an

contnues o appea on Hungton Poss webste s a PDF ocument on whch ognal neal

RS mangs an nfomaon hae been obscue. By emong hese obscons OM was

able o ew he RS mangs an nfomaton tha appea on he 2008 Scheule B

21 Acoss the top of each page ofOMs 2008 Scheue B appeas THS S A

OPY OF A LVE RETUR FROM SMPS OFFAL USE OLY an stampe agonally

n he cene of each page appeas the nmbe 10060209

22 Accong to the eal Reene Manua, Secon 31112126 (0 l012012),

the angage THS S A OPY OF A VE RTUR FROM SMPS s he heae hat the

RSs enta nfomaon System nses on ocumens tha ae electoncally e wh the RS

23. These RS oca mangs tha appea on he 2008 Scheule B pubshe by

Hungon Post an HR wee ae by the RS ae was e by OM, hs conmng ha

he 2008 Scheule B was sclose ajierOM ha e t wth he RS

24 Atache o ths omplan as Exhb A s a ue an coect copy of only the s

page ofOMs 2008 Scheue B ha was pose on the webse of HR To pem compason

Exhb A clues he eson of the 2008 Scheule B wh the ntea RS mangs obscue

an he eson wh he obsucons emoe whch eeals he ntea RS mags

2 The ony pesons egaly authoze o eqest o pem anothe peson to equest

copes ofOMs 2008 Scheule B fom the RS ae NOMs oces See26 US

6103(e)(1 )(D)() Lmte exceptons fo scloses o cetan goemen ocas also exs,

subec o sct conons nclung non-sclosue

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disseminated it and continue o do so, moe han one ofOMs peious donos stopped

nanciall suppoing OM. OM is also awae of othe pospectie donos ha hae sepped

bac fom consideing maing conibutions o OM ( )

34 OM's los conibuions exceed $0000 ( 6)

3 On Ma 1 , 202 ed Kage a self-poclaimed opponen ofOM, ed a

complain against OM with the Ste of alifoias ai Political Pactices ommission (he

"PP) alleging ha OM had iolaed aious sate elecion laws duing the ea 2008 he

allegations made b M Kage wee based solel on condenial tax eu and dono

infomaion M. Kage admiedl gleaned fom the disseminaion and subsequen publicaion

of the ondenial Reu Infomation which M Kage published as an exhibi to his

complain OM has been foced to incu legal fees esponding to M Kages baseless

accusaions and emoing OM's condenial ax eu infomaion fom PP ecods

36 o dae OM esimaes hat it has incued in excess of $000 in legal fees and

coss as a esul of he complaint led b M Kage wih the PP As the PPs

inestigaion has no et been teminaed, OM liel will face addiional coss associaed wih

M. Kage's complaint

37 The publicaion of he ondential Retu nfomation is a iolaion of fedeal

law Puuant to 26 US. 723(a)(3) it is "a felon punishable b a ne in an amount no

exceeding $ ,000 o impisonment of no moe than eas o boh togehe wih he coss of

posecution fo "an peson o whom an eu o eu infomaion (as dened in secion

6 l03(b)) is disclosed in a manne unauhoized b [ile 26] heeae willll to pint o

publsh in an manne no poided b law an such eu o eu infomaion

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38 te 26, U.S 43 l(e) equies he Seceary of he Teasury to noify a

axpaye f any peson is crmnally chaged wth nspection o disclosue of a taxpayes etu

informaion in olaon of 26 U.S. 6103 OM has been poded no such noce, so

heefoe aleges on infomation and beief hat no RS employee has been chaged

39 To he bes ofOM's nowledge, HR has not been nestigaed o posecued

fo publshing the ondenta Retu nfomaton n ioaton of fedea aw.

40 To he bes ofOMs nowledge, he Hungon Pos has no been nesigated

o posecued fo pubishing he ondenta Retu nformation n olaion of fedea aw

4. On May 1, 203, a a heaing of the ommitee on Ways and Means, hen-

Acting ommssione of he RS Steen T. Me was ased whehe he was ee made awae of

he publicaion of NOMs condentia 2008 dono s and if he was ee made awae of the RS

ea of condental applcatons fo the tax-exempt status of conseaie goups to PoPublca

IRS Tageting ofppliations fo T-Exempt Stats Befoe theH Comm On Ways and Means

I13th ong (2013), available at htp//www.c-spanogEens/ongess-Begins-nesigaon

into-RS-Tagetng-onseratieOganzatons-fo-Exta-Scruiny/1 03 439699-2/ (quesions

of Dae amp, harman, a 2920 and 30:0 n deo) (heenae, Ways and Means

Hearng)

42 esponse o those questons, ommssione Mile tested that he beleed ha

the easuy nspecto Genea fo ax Administaon ("TG A) found that those dscosues

wee nadeent and thee's been dscipine in one of hose cases fo somebody no folowng

pocedues. Ways and Means Hearng a 31 10.

43 A the same May 2013 hearng o he ommttee on Ways and Means,

nspeco G eneal fo Tax Admnsaon Russell G eoge was ased f he was ee made

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awae o te alleged publicaion o OMs condenial 2008 dono lis. Ways and Means

Heaing a 34:0

44 Ispeco G eoge testied ta IGA ad conduced a eiew o e disclosue

oOMs condential 2008 dono list and a e eiew was no ongoing Ways and Means

Heaing a 34 3:0

NOM's Exaustve Eorts to Determine the Source of te Condentia Return

Information Disclosure

4. OM as undeaen signican and cosly eots o deteine wic agens o

employees wiin e IRS ae esponsible o e unauoized inspecion and disclosue o te

ondential Reu Inoation

46 n a lete daed Apil , 202 OM notied TIG A o e illegal elease o its

ondenial Reu oaion, poided to TIGTA e poo o te disclosue o OMs 2008

Scedule B by te IRS, and demanded an inesigaion into e souce o e unlawl

disclosue.

4 In a lete daed Apil 20 202 TIGA coned eceipt o OMs Apl ,

202 lete and poided complain numbe 63-204-00- o te matte

48 On Apil 6 202, OM aian Jon Eastman conducted a elepone

ineiew wi a TIGTA inestigao egading e incident and e inestigaion

49. On Apl 2, 202 OM Pesiden Bian Bown and OMs legal counsel me

wi TGA inesigaos and poided inoation abou e unautoized disclosue o e

ondential Retu Inoaion

0 In May 0, Senao On ac, Raning embe o e Senae Fnance

ommiee wote to tenommission o e RS Dougla H Sulman, equesting ta e RS

inestigate te unauoized dsclosue o te ondenial Reu Inoaion Lewis Sen

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Hatch Demands IRS Investigate Aeged NOM Donor Leak, My 8 2012

http/dycle com/20 12/0 /08/o-htchss-s-toestgte-eged-om-doo-le/

1 espose to these eqests TGT A ppety codcted estgto to

the thozed dscose o the Codet Ret omto

2 Nethe TGTA o the RS hs eeled to NOM the eslts o cocsos o the

estgto(s), o y detls o oto coceg the legl dscose by the RS o

NOMs Codetl Ret omto

53. NOM d NOM oces B Bow d Joh C Estm he sbmtted thee

(3) Feedom o omto Act ("FOA) eqests to the RS two (2) FOA eqests to TGTA

d oe (1) Pcy Act eqest to TGTA seeg the eslts oTGTAs estgto d to

obt othe oto bot the soce o the thozed dsclose o the Codetl

Re omto

4 espose to NOMs st two FOA eqests, the RS hs epetedy esed to

podce espose ecods eted to TGTAs estgto bt eeed ll o them to TGTA

espose to NOM's st two FOA eqests TGTA hs cosstetly wthheld

competey o edcted l mtely elet omto wth espect to ts estgto o the

llegl dsclose o the Codet Ret omto

6 O My 9 2013 NOM sbmtted thd FOA eqest to the RS seeg to

coobote tht o ome o cet NOM oce hs ee eqested o pemtted othe

peso to eqest copy o y o NOM's tx ets om the RS See supra 26 O My 31,

2013, the RS cowedged ecept o ths FO eqest d gted expedted pocessg, yet

lette dted Je 10, 2013 the RS stted tht t eeded moe th e ddtol wees o

t Agst 16 2013, to espod

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57. On August 6, 2013 te RS responded to this request, conrming tat te RS as

no records from any person ncluding any NOM representatve requestng copies of NOM's tax

retus or ret nformaton (Exhibt D)

58 NM timely led adminstrative appeas of all IA requests for whc

responsive documents ere wited but these appeals were either dened in whoe or resulted

in te producton of records and nformation irrelevant to the results ofTGTA's nvestigaton or

te unautorzed inspection and dsclosure of te Condental Retu nformation

59. The Prvacy Act, 5 USC 552a et seq. perts TGTA to exempt om the

povisions of te Privac Act any record mantained by TGTA f disclosure s made for certain

routine uses 5 USC 552a(b)(3), as dened and publised by TIGTA in the ederal

Register, 5 USC 552a(e)(4)(D) nder ts authorty, TGTA as dened and publshed as a

routine use of the TGTA les system of records:

(12) Dsclos[ure o inforaton to companants, victms, or ther representatves(dened for puoses here to be a complanant's or vctms lega counse or aSenator or Representative wose assstance the complainant or victm assolicted) conceng the status and/or results of the investgaton or case arsngfrom te matters of hch tey complaned and/or of whc te were a vctim,ncuding, once te nvestgatve subject has exhausted all reasonable appeals anyacton taken nformaton conceng the status of the nvestigaton or case slmited strctly to wether te nvestigation or case is open or closed nformatonconceng the resuts of te nvestgaton or case is lmted strctly to wether teaegatons made n the complaint were substntated or were not substantiatedand, if the subjec as exhausted all reasonable appeals an action taen

75 ed Reg 207156 (Aprl 20, 20 I0) (ereaer the "Routne Use)

60 On Aprl 5, 2013 pursuant to the Routne Use NM resident Brian Bron and

NOM Chaan ohn C astman submtted a Prvacy Act request to TGT A, whch made te

folloing three (3) requests for inforaton and records

1 Wether the nvestgaton of Complant No 63-12040051C is open orclosed

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Wee e llegions de in Coplin No 63-04-005-C, incudinge egions de in e Apil 0 lee fo e Requesos oTGT A ee subsnied o ee no subsnied

3 f e subjec(s) of Copin No 63-04-005-C sve exused lesonbe ppels, n cion ken b TGTA o n oe genc s esu of Coplin No 63-04005C

6 Noisnding e discosues expici peied b e Rouine Use in

ee ded M 3, 03 TGTA clied i could no povide n of e equesed

infoion sing:

You ve equesed TGTA disclose is inforion pursun o ouine

use in TGTAs Sse of Recods Noice unde e Pvc Ac Hoeve inddiion o e Pivc Ac e elese of TGTA Tie 6 (RC) invesigiveecods, if n, is lso goveed b e condenii povisions of RC 603Specil ecods copied pusun o Tile 6 invesigion incuding evene fc of n invesigion e e poeced eu infoion of e subjec(s)of e invesigion You copin (#63-04005-C) conceed legions ofn unuoized disclosue of eu infoion b id p ic is nllegion of poenil vioion of RC 73 Teefoe pusun o RC 603 TGTA cn neie di no den e exisence of n ecods esponsiveo ou cuen eques

6 Toug ese equess, NOM soug is on eu infoion incuding e

esuls ofTGA's invesigion of e illeg eese b e RS of NOM's Condenil Reu

nfoion Despie e fc suc esuls consiue NOM's no noe xpes eu

infoion nd NOM is eniled o eceive is on eu infoion, TGTA nd e RS ve

esed o is e infoion

63 Accoding o GA 6 USC 603 poibis i o discosing o NOM n

infoion conceing is invesigion, o even discosing e exisence of suc invesigion

egding e un eese o id ies of NOM's ondeni Reu nfoion

64. As esu ofTGTAs inerpeion of 6 U.SC 603, NOM is unble o

e o NOM's Condenil Reu nfoion s unl elesed o id pies

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aor wc IRS agets or emloyees are resposble for te dsclosure of NOM's Coeta

Retu Ifoato, te date(s) o wc te sclosure occued or te crcumstaces

suroudg te dscosure

65 O May 24, 203 Brow ad Eastma led a admstratve aeal of te

deal of ter rvacy Act request

66 O Jue 25, 203 TGT A deed Brow ad Eastma's aeal statg

Aer a carel revew of your request we uol te pror respose by teDsclosure Brac at te request evel wc dcated tat TIGTA ca eteradmt or dey te exstece of ay records resosve to your request formato coceg potetal otax Ttle 2 voatos costtutes te

retu formato o te erso(s) beg vestgated

67 Despte ter sstece tat federal law robts tem om eve ackowlegg

te exstece of te TIGTA vestgato TGTA a te RS ave ublcly dsclosed

eargs before te Cogress fomato cormgTGTAs vestgato of te ulaw

release to trd artes of NOMs Codetal Retu foato S supra 444

6 romted by te testmoy of Commssoer Mller at te May 7, 203 earg

of te Commttee o Ways ad Meas te orgazato oublca set a uy to te RS

askg for futer formato about te dsclosures refereced by te-Commssoer Mller

Ellot ad Barker RS Oc That Tartd Ta Par Also Disclosd Confdntial Docs From

Consrati Groups May 13 202 tt//wwwroublcaorg/artce/rs-oce-tat-targeted-

tea-partyalsodsclosed-codetal-docs

69 I respose to tat qury, te IRS set te followg fomato to roublca

We tese two ssues were revousy rase coceg te otetaautorzed dsclosures of 0 I c4 alcato foato we medatelyrefeed tese cases to TGTA for a comreesve revew bot stacesTIGTA foud tese staces to be advertet ad utetoal dsclosures byte emloyees volved

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/d

70 TIGTA an te IRS ave eberaely enie NM access toany informaion

conceing e nvestgaion of e sclosure of te Conenial Reu Informaion, but ave

provie suc information o tr paries oer an NM

7. Te unautorie inspecton an iscosure of e Conenta Reu

nfoaion is a vioation of feel law, 2 USC 103, for wc e IRC imposes crimina

penaltes, 2 USC 723, an civi penates 2 U.S.C 743 I .

A Pattern ofUnscrupulous Beavor Toward Philosopicaly Conservative Organzations

72 ne or more IRS empoyees llegally sclose te Conenta Reu

nfoaon to te NMs ieoogca opponen, HRC, an to one or more HRC empoyees

agents or voluneers

73 RC avocates naonwie for reening "marriage o incue samesex

coupes See HRC Marriage Cener, pwwwrcorgmarragecenter (as vise September

27, 203) s misson s irecy oppose o NMs mission

74 Snce Apri 2009, HRC as conucte a "campagnse operaion cale "NM

xpose wc "racks an calenges NM, is onors an is membersSee RC, NM

xpose, ttpwwrcorgnomexpose (ast vsie Sepember 27, 203)

75. HRC as connuously survele an repore on NMs nances an

eoneousy claims ta NM "ies is onors See e.g, he Fat NM xpose, HRC

ttpwwwrcorgnomexposesecionefacts (last vsie September 27 203) or

exampe RC as publise on ts webse e pubiclyavaiabe portons of NOMs IRS orm

990s Te Myserous Fve onors, NM xpose RC tprcorgnomexposesecon

temyserous5onors (las vsie September 27 203) n anuar 20, HRC employees

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entee NOMs Washngton, DC oces an me themseves emanng copes of NOMs

RS om 990 !d An to months po to postng the Conenta Retu Infomation on ts

ebste, HRC pubcy attacke NOM, accusng t of evang Mnnesota pubic scosue

as an uge the Minnesota Campagn nance an Dscosue Boa to nvestgate NOM

Kevin Nx, HR alls n Minnesta Eletin Bard t Investigate NO's Finanial Ativi

eb I , 20 12, http//whc.ogbog/enty/hccasonmnnesotaeectionboato

nvestigatenomsnanciaactvt.

7 At the time HRC pubshe the Conenta Retu Infomation, oe Somonese

as the esent of HRC.

77 On Mach 31, 20 12one ay ae RC pubishe the Conenta Retu

nfomation Somonese steppe on as esient of RC to become a nationa cochaman

of esient Baack Obamas eeection campaign

78 he Conenta Retu nfomaton scose by the IRS to th pates,

ncuing HRC, as pubshe by HRC uing esient Baack Obamas eeecton campaign

79 As s state above, NOM seves as a nationa esouce fo maageeate

initatives at the state an oca eve. The Conentia Ret Infomaton scose by the IRS

to thi pates, ncuing RC, as fom 2008, the yea that opostion 8, the maage

amenment, as on the baot n Cafoia. Accoing to the Hetage ounation,

Suppotes of Popositon 8 in Cafoa have been subjecte to haassmentntimation, vanaism, aca scapegoating, backisting, oss of empoyment,economc hashps, angy ptests voence, at east one eath theat, an goss

expessions of anteigious bgoty Aguments fo samesex maiage ae basenamentay on the ea that mting maiage to the unon of husban an feis a fom of bigoty, iationa peuice an even hate against homosexuapesons. s this eoogy seeps into the cutue moe geneay indvuas annstitutions that suppot maiage as the union of husban an fe isk paying apce fo that beef in many ega, soca, economc, an cutua contexts

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omas M Mssn Abstac o The Prce oProp 8 ag onaton

Backgon o 2328 (Oc 22 2009) avalab awtagog/sac/amly/

bg2328cm

80 RC as also pblcy accs on OM ono o nng OM's statgy o

sng acal vson an non sca tactcs o attack LG BT qaly.

8 scos o Connta Rt Inomaton s pat o a ag patt o

bavo am at aassng bnng an talatng aganst oganzatos an t onos

bas pon vponts an plosopca polcy postons xpss by s oganzatons

82 Bss t la o Connta Rt Inomaon t IRS as cntly

scos t conna tax noaton o mlp consvatv an Rpblcan non-pot

oganzatons.

83 On Agst 24 202 t RS gav conntal ono lst o xas Pblc

ocy onaon (TP) a 50(c)(3) oganzaton skng to pomot an n bty

psona sponsblty an ntps n Txas an t naton to G Staog a nonpot

oganzaton tat cocts an stbts nomaton abot ot nonpots G Sta pbs

t lst an atog t mov t sotly ta t lst as pbls by ots an

contns to b pbcy-avalab toay On Agst 5 203 PP jon an xstng la s

skng amags o t naoz scos psant to 28 SC 743. NorCa Tea

Par Patrots et a v. IS et a, No : 3-cv-0034 (SD Oo Agst 5 203)

84 n Ap 20 3 t IRS nlaly scos a poton o t Sc B o t

Rpbcan Govos Assocaton Pbc Polcy Commtt. Tat Scl B aong t a ls

o majo onos as pbs on t nt by t Cnt o blc Ingty IS outs

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Hanl o Donors to Republian Group Cener fo Pbc Iegr Api 4 2013

tp://wpbcinei.og/20 13/04/04/12426/rs-os-anfu-onors-repbica-op

85 Aron Deceber 2012 e IR scose e appicaons fo a-eep sats

of 31 conseae goups o e oganzaion Po Pbca. Nne of ose appcaons a no e

been appoed and erefoe were conena ne feea aw ProPbica pbse s of e

approe appcaions o s webse Bake and Eio IRS Oe That Targete Tea Par

Also Dislose Conential Dos From Conservative Groups, ProPbica Ma 13 2013

p://wwwpopbicaorgace/s-oce-a-argee-ea-par-aso-discose-conenia

docs. n Ags 8 2013 one sc oganzaon e s seekng aages for e naorze

dscose pusan o 28 C 7431 Citizen Awareness Projet In v IRS et al No 13-c-

02127 (D. Coo Ags 8 2013).

86 2013 TGT A reeae n a eer o enaor Cuck G rass e (R-A) a

on for occasions since 2006 goeen ocias engage n aoze access or

discosre of a ecords of poca onos or canaes incg one case escibed as

w unaoze access Caroine Ma "Wi(l unauthorize aes: Govt Oials

Raie T Reors o Politial Caniates Donors; DOJ Deline to Proseute, Ju 16 2013

p://aicaeco20 13/07I16/wi-naorze-access-go -ocas-rae-a-recors

of-poiica-candidaes-donos-doj-decned-o-prosece/ TIGT A aso eeae a a

eferre one case o e Deparen of Jsice b e Departen of sice decned o

posece e case

87 In aion o ese recuing iega iscosres an nspecons e R rece

acknowedged a since 20 l 0 i as been sseaca argeng appcans fo a-eep

1

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saus for addtona revew and egened sruny ased on ter pereved onservatve

aatons as we as er posopha and poa poy posons

88 n or around May 14, 2013 te Treasuy nspetor G enera for Tax

Admnsraton ssued a report entted "Inapproprae Crtera Were Used o Idenfy Tax

Exempt Appaons for Revew (ereaer "TIGT A Repor) TIGT A Inapppae Cea

Wee Used Iden T-Exemp Applicans Revew May 4, 2013 available a

hp://wwwreasurygov/g/audreports/2013repors/201310053frpdf

89 Te TIGTA Report onuded

Te RS used napproprae ea ta dened for revew Tea Pay and oerorganzaons appyng for tax-exemp satus ased upon her names or poyposons nsead of ndaons of poenta pota ampagn nteenonIneffeve managemen: 1) aowed nappropate rtera to e deveoped andsay n pae for more an 18 mons, 2) resuted n sustata deays nproessng ean appaons, and 3) aowed uneessay nfomaon reueststo e ssued

!d at Hgghs

90 Te IRSs argeng of onservatve appants for ax-exempt satus s urenty

he sujet of four dfferent ongressona nvesgaons whh have nuded mupe and

ongong eangs efore ongressona ommttees and nteews wh IRS empoyees

91 The RC provdes for punve damages "n e ase of a w nspeton or

dsosure or an nspeon or dsosure whh s te resut of oss neggene 26 S.C

43()()(B)()

92 Tese exampes of smar RS msondu owards other groups pereved as

eng aged wth onservave poy postons ndate a te dsosure of Ms

Condena Reu nformaon was made wy, or at mnmum as a resut of gross

neggene

18

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Claims for Relief

COUNT I

Vioation of26 U.S.C 6103- Wiful or Grossy Negligent Unauthorized Disclosure

93 lain reaeges and inorporaes by reerene e preeding paragraps of tis

Complain as oug ly se or erein

94. ile 26 USC 603 provides ta ax r]etus and retu nformaton sall

be ondential and proibis dslosre and nspeton by nted Staes employees and oer

dened persons exept as auorzed by tis pvison

95. e 26, SC 743 provdes axpayers a ause of aon for damages agains

te nited States or knowng or negigent unautorzed inspeton or dsosre o tax ret

inormation in vioation o 26 USC 603

96 Ret s dened as

any tax or inormaion reu delaraon o estimaed ax, or am for rendrequred by, or provded for or peted under, te provisons o tis ite wiis ed w te Seretary by, on bea o or wi respe to any person, and any

amendmen or supplement tereo inding spportng sedles, amens,or lists wi are supplemenal to, or par o te reu so led

26 us.c 603(b(

97. Retu nformaion s dened very broadly o inude

{A a axpayers identty te naure soure, or amont o is inome paymens,reeipts, dedutons, exemptons, redts assets, iablties, net wort tax iabiitytax wteld, deenes, overassessmens, or tax paments, weter etaxpayers retu was, is being or wll be examned or sbet o oerinvestgation or proessing, or any oer daa, reeived by, reorded by, prepared

by, sed to or olleed by te Sereary wit respet to a retu or wirespet o te deerminaion of e exisene, or possbe exsene, of liabiiy (ore amount ereo o any person nder tis tle for any tax, penaty inerest,ne, foreiure, or oter impostion or oense

(B) any par of any writen determinaion or any bakgrond e domentrelaing to s wrien determnaion (as su terms are dened in setion

9

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6 l () [IRC Sec 61 JO(b)] s not open to pul nspeton under seton6110 RC Sec 61 10].]

26 USC 6103()(2)(A)-(B)

98 OMs 2008 Sedule B s te "retu o NOM pusuant to 26 USC

6l03()(l )

99 OMs 2008 Sedule B s made ondental and exempt rom dslosue y 26

sc 6103

100 Atoug etan retus and etu noaton ae open to pu nspeton,

Congress speally stated tat te IRS s not autorzed to puly dsose te "name or

addess o any ontutor to any oganzaton o trust . . . s eured to us su

normaton 26 USC 6104()

10 Te IRC denes "dsosure to mean "te makng knon to any person n any

manner ateve a etu o etu normaton 26 USC 6103()(8)

l 02 As desred aove one or moe IRS employees dsosed te Condenta

Retu Inoaton to RC and one or more empoyees, agents o vountees o RC Su

dsosue as ntentonal grssly neggent o neggent

103 On normaton and ele te IRS empoyee o empoyees ose to dslose te

Condental Retu Inomaton to RC t te ntent tat RC oud dely puls te

normaton troug ts este meda eeases, and toug oter means.

104 To date te Unted States as esed OM's euests o normaton as to te

rumstanes o te dsosure o te Condenta Retu Inomaton Agents o te Unted

States ave admtted oever, tat su dslosue as made y RS epoees Was and

Means earng at 31 0.

105 Su dsosue as not autorzed y 26 USC 6103

20

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06 uch dscosure dd no resu rom a good ah u erroneous nereaon o

secon 6 03. 26 UC 743 ()( l )

07. ch dscosre was no requesed y NOM 26 C. 743()(2)

08. uch dsclosure hereore volaes 26 UC 603

09 Donors o 50(c)(4) organzaons rey on he RC's prohon o dsclosure o

nomaon o proec her condenay and her rgh o he reedom o assocaon Poenal

donors o NOM now know ha hey wl no have he proecon o hose provsons o law They

know ha empoyees o he IR nenonally and llegaly dscosed he Condena Reu

Inoaon and ha e IR s proecng he deny o hose employees and ha he

Deparmen o sce s akng no acon o prosecue he voaon o aw

COUNT II

Violation of26 US.C. 6103- Wilful or Grossly Negigent Unauhorized Inspection

0. The Plan reaeges and ncorporaes y reerence he precedng paragraphs o

hs Complan as hough lly se orh heren

Ill. The IRC denes nspecon and nspeced o mean any examnaon o a

reu or reu normaon. 26 UC 603()(7).

2 As descred aove n he process o llegaly dsclosng he Condenal Reu

Inoaon one or more IR empoyees nspeced NOMs Condena Reu Inormaon.

3 ch nspecons were nenonal grossly neggen or neggen

4 uch nspecons were no auhorzed y 26 UC 603

5 uch nspecons dd no resul rom a good ah u erroneous nereaon o

secon 603 26 UC 743()()

6 uch nspecons were no requesed y NOM 26 UC 743((2).

2

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11. Suc inspections terefore voate 6 USC 603

Damages

8 uuan o 6 USC 43 NOM is enile to te sum of actual an punitve

amages or satuory amages n te amount of $1000 per eac ac of unautorze nspecton

an $1 000 per eac ac of unauorize scosure, wcever is greaer

9 Te RC povies for puntve amages n te case of a wi inspecion or

scosure or an nspecion or isclosure wc s te resul of gross neggence. 6 U.S.C

43(c)( l )(B)()

0 As escrbe above one or more IRS emploees wl or as a resu of gross

negligence sclose an nspecte te Conental Retu Infomaton in volaon of 6

usc. 603

11 ue to TGT A's an e RS's refusals o prove an relevat nfomaon o

NOM conceing TGTAs invesgaon te number of unauorze nspections an

sclosures of e Conenta Retu nformation cannot be competel an accuratel

ascertane a s me but wl be more known aer te compleon of scovery. At

minimum, efenant Unte Staes of Amerca s liabe for $ 000 for eac unauorize

sclosure o eac recpent of e scosure an $000 for eac nspecon b emploees of e

Unie Sates

Because some or a of tese scosures an nspecions were mae wi or

as a result of gross neggence efenant Unie Staes of America s iabe o NOM for

punitve amages 6 USC. 431(c)()(B)(i)

3 As escribe above 30-36 NOM as aso suffere acual amages as a resu

of te actons of one or more RS emploees

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24 NOM has cacae ha has los n excess o $50000 n conions as a

esl of he ilegal sclose of is Conenal Re nomaion

25 NOM has cacae ha has nce n excess o $10,500 n lega fees an

coss as a es o he illegal scose of s Conenal Re nomaion.

2 WHROR, he Plaini rays o he ele se foh elow

Prayer for Relief

Pan reseclly eqess he folowng ele

27 The Cors oe ha he IR iscose o NOM he esls o any an al IR

anoTIGTA invesigaon(s) ino he eson(s) esonsle fo he elease o NOMs

Conena Re nomaion, he cicmsances an ae(s) of sch nawl acons

ogehe wih he eor(s) of he scipinay acon(s) aken y he R egang he voaion

of Coe econ 03 y he an s agens an emloyees;

28 Pemanenly enjoin he IR an is agens an emloyees om he elease o

any hi ay o Plan NOMs Conenal Re nforaon;

29 Awa Plan NOM $,000 in amages fo each nahoze sclose o is

e, inclng nenional sseqen scloses;

30 Awa Plan NOM $000 n amages fo each nahoze sclose of is

e nforaion, incling nenona sseqen scloses

e;

3 Awa Plaini NOM $000 n amages fo each nahoze inspecion o is

32. Awa Plaini NOM $000 n amages fo each nahorize inspecion o is

e inomaon

23

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33 Award Pant NOM actua damages accorng to poo ncured as a esut o

te ega dscosues an nspectons o Pant NOMs etu and etu noaton

34 Award Pant NOM punte damages o w and grossy neggent

dscosues and nspectons o NOMs etu and retu normaton

35 Awad Pant NOM costs and easonabe attoey ees and

36 Awad suc oter ee as te Cout deems ust

PLAINTIFF HEREBY DEMANDS A JURY ON ALL ISSUES SO TRIABLE

Respectuy submtte ts 3d day o Octobe, 203

Ceta Mtce o counse(DC 433386)*Wam E Das o counse(DC 280057)*atew D G uterrez, o counse(a 009404)*Kayan Pps (nd 30405-84)*Noe H Jonson (Ws 068004)*ACTR GHT EGAL FOUDAO209 West Man SteetPaned 4668(37) 203-5599 (teepone)(888) 85564 (ax)cmtce@oecomwdas@oeycommguterrez@oeycomkpps@actgtegaognjonson@actrgtegaorgCounsel for Plan

24

Jason orcnsky (Va 4748)Sawn Seey (Va 82630)Hotzman Voge Joseak PLLC45 Not H Dre Sute 00Warenton VA 2086(540) 34-8808 (teepone)(540) 34-8809 (ax)jtocnsky@ awcomssee@jawcomCounsel fo Plaint

Jon C Eastman (Ca 93726)*Antony Caso (Ca 8856)*Center o Consttutona Jurspudencec/o Capman Unerst Scoo o awOne Unersty DeOrange CA 92866(877) 8553330 x2 (teepone)(74) 844487 (ax)

jeastman@capmaneucaso@capmaneduCounselo ant

* Po Hac Vice Motons pendng

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VERFCAON O COMPLT

URS O 8 C 746

I

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JS44 (Rev. 12/12) CIVIL COVER SHEET I:l3csiThe JS44civilcoversheet andthe information contained herein neither replace norsupplement the fiprovided by local rules ofcourt. This fonn, approved bytheJudicial Conference oftheUnited States inpurpose of initiating the civil docket sheet SEE INSTRUCTIONS ON NEXTPAGEOF THIS FORM.)

pieUn ing and serviceofpleadings orb ttiiLpipetlai rffltjukiinSeptember1974,is requiredfor the useof theClerk . law, except asofCourt for theI. a) PLAINTIFFSThe National Organization for Marriage, Inc.

b) County ofResidence ofFirst Listed Plaintiff Arlington(EXCEPT INUS PLAIN IFFCASES)

(C) Attorneys Firm Name. Address, and Telephone Ntimher)Jason Torchinsky, Shawn SheehyHoltzman, Vogel, Josefiak, PLLC, 45 North Hill Drive, Suite 100Warrenton, VA20186, 540 341-8808 continued on attachment)

DEFEND NTSThe United States of America, Internal Revenue ServiceZ I3 OCT -3 A It 33County of Residence of First Listed Defendant

(INi@J>lLAINTIFfCfqSESq/fl.r) . JOURYNOTE N LANDCON DEMNAripftGAS^- U SETHEibpATlONPFTHE TRACT OFLANDWVefcVEO^ ' TK. : m f/ Proceeding State Court 3 Remanded fromAppellate Court O 4 Reinstated o r O 5 Transferred from O 6 MultidistrictReopened Another District Litigationft/* /ik)VI. C US E O F C TIO N

VII. REQUESTED INCOMPL INT

CitetheU.S CivilStatute underwhich youarefiling (Donotdiejurisdictionalstaiutes unlessdiversity)26 U.S.C . 7431Brief description of cause:Civildamages for unauthorized inspection or disclosure of returns and return information.D CHECK IFTHISISACLASSACTION .DEMANDS jUNDER RULE 23, F.RCvP. if c^/ j WllU HL~ CHECK YESonlyif demanded in complaint:JURY DEMAND: Yes D No

VIII. RELATED CASE SIF N Y See instructions : J U D G E D O C K ET N U M B ER

D A TE f 3 2 1 3E US E ONLYOR OFFI E

RE C EIP TS A M OU N T A P P L Y I N G IF P J U D G E M A G . J U D G E

Case 1:13-cv-01225-JCC-IDD Document 1-1 Filed 10/03/13 Page 1 of 2 PageID# 26

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Court Haoe: United States District CourtDivision: Receipt Nutiber: 14683039086Cashier ID: sbrowiTransaction e 18/03/8013Payer Natse: JflSQH TORCHIHSKY ___CIVIL FILING FEEFor: JASON TORCHIHSKYflnount: 400 00CREDIT CARDfiat Tendered: 400 0BTotal Due: 400.Total Tendered: 400.fChange flat: 40.00FILING FEE113CV1E25


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Exhibit ANOM's 2008 Schedule B page 1,

as posted on HRCs websitewith and without internal IRS markins

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Case 1:13-cv-01225-JCC-IDD Document 1-3 Filed 10/03/13 Page 2 of 2 PNational Organizaton for Marrage28 Form 990 extract

A te by Human Rights Cmpgn wth all masks trn o

eBp -

.-

- ! 0

u0 -

0

0

w

aR "

Il .s _

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0,.,_ _OHPW t

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C fu- . . _ D ' _ , -,J . . . . . . . . . . ...-

-a..l-ti d * c-

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.

As sted y Hmn Rghts C

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-

Il

fI

6

-.

-.. _

0fe- M7 .laClaH fi_ L

fc _

0 1 , j .

ca N ._,

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Exhibit BAdavits of current and formerNOMocers

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United States District Court

Eastern District of Vir inia

The NATIONAL ORGANIZATION FOR

MARRIAGE, INC.

PlaintCv No 13-

v.

The UNITED STATES OF AMERICA

INTERNAL REVENE SERVICE

Defendant.

DECLATION OF BRIAN S BROWN

Ban S Brown mak th ollowng dcaraton rom rsona knowdg usuant to

28 SC. 1746

1 am a ctzn o th ntd Stats and a sdnt o th Stat o nnsylvana.

2 am an ocr o thNatona Organzaton o Maag (NOM). currntly

saNOMs sdnt

3. hav nv rqustd om th tal Rvnu Srvc (RS) a coy o any

o NOMs x tus ncludng RS Form 990 and accomanyng schduls n th my

rsonal caacty or my caacty as an ocr o NOM.

4. hav nv authozd a NOM mloy to rqust rm th RS a coy o any

oNOMs x rtus

5 ro to t bng ubcly ostd n Mach o2012 on vaous wbsts ncudng

thos o th Human Rghts Camagn and h Hungton ost had nvr vwd th vrson

oNOMs 2008 Form 990 Schdul B that barsRS markngs ndcatng t has bn d wth

th RS (Oca 2008 Schdu B)

xhbt B ag

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6 To the bes of my knowlede NOM's Ofc2008 Schedue hs never been n

e possession ofNOM or n e possession of ny NOM oce or employee.

I declre ner peny of perjury h he foreoin s rue nd coec o he bes of my

knowlee

Execue on Sepember 27,20 13

2

5rn S onresden

Non Ornzton o Me

xhbt B, Page 2

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Eastern Dstrct of Vr na

The NATIONA ORGANIZATION FOR

MARRIAGE, INC.

PlaintCv No 3-

v.

The UNITED STATES OF AMERICA

INTERNA REVENUE SERVICE

Defendant

DECLARATION OF JOHN C. EASTMAN

ohn C asman mak th ollowng dclaraton rom rsona knowldg ursuant to

28 u.sc 746

am a ctzn o th ntd Sats and a rsdnt o th Sta o Caloa.

2 . am an ocr o h Natonal Organizaton or Marrag (NOM). currnly

srv asNOMs Charman o h Board.

3 hav nvr rqustd rom thnal Rvnu Srvc (RS) a coy o any

oNOMs tax rtus ncludng RS Form990 and accomanyng schduls in hr my

rsonal caacy or my caacty as an ocr oNOM.

4 hav nvr auhorzd a NOM mloy to rqust rom th RS a coy o any

oNOMs tax rus

5 ror o bng ublcly osd n March o 2012 on varous wbss ncudng

hos o h Human Rghts Camagn and Th Hungton ost had nvr viwd h vrson

oNOMs2008 Form 990 Schdul 8 that bars RS markings indcang t has bn d wh

thRS ( Oca 2008 Schdul B)

xhbit 8, ag 3

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6 o h bst o my kowdg NOMs Ocl2008 Schdul B hs v b

h osssso oNOM o th osssso o yNOM oc or mploy

I dclr udr lty o juy tht h ogog s u d coc o h bs o my

knowldg.

xcutd o u _ 2013

ChrmNto Ogzto or Mrg

2

xhbt B g 4

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6 o o my knowdNOM Oa2008 Sdu B a nv n n

poon o OM o n poon o anyNOM o o mpoy

I da nd pnay o py tat t oon u and o o o my

knowd

utd on n 2013

2

x B, a 6

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United Saes Disrict Cour

Easern District of Vir inia

The NATONAL ORGANZATON FOR

MARRIAGE, NC.

PlaintCv No 13-

v.

The UNTED STATES OF AMERCA,

NTERNAL RVENUE SERVCE

Defendant.

DECLARATON OF ROBERT GEORGE

I, Robe George make the following decaraton fom pesonal kowledge pursuant to

28 uc 1746:

1 am a cizen of he Unied Staes and a esdent of the Sate ofNew Jesey.

2 . am a fomer oce of heNaiona Ogazao fo Marage ('NOM") I

seed asNOs Chaman of the Boad from uy 2007 o Apl22 2010. curently sevea

Caman Emetus.

3 have neve requested fom the Iteal Revenue Sevce (S) a copy of any

ofNOMs tax etus ncludngRS Form 990 and accompanyng schedules n eihe m

personal capacity or my capaci a an oce of NOM

4 I have neve authozed aNOM employee to equest from he IRS a cop of any

ofNOMs ax etus

5 Pror to t beg public posted n March o2012 on vaos webses ncldng

those of he Human Rghts Campagn and The Hugo Pos had neve vewed the vesion

Exb B age 7

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of NOM's 2008 F 990, Schedule B tha bear IRS marking inatng t ha been ed wh

he IRS ("a 2008 Schedue 8")

6. To e bet f my knwlege OM fi2008 Scheue B ha neve bee n

the pen M r n the pen f ny OM cer epyee.

I ele nde penaty pejuy that the fegng is te nd cect he bet my

nege

Execued n June1. 2013

hb , Pge 8

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Exhibit CSecond Declaration ofBrian S. Brown

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Eastern District of Vir inia

The NATIOAL ORGANIZATIO FOR

MARIAGE,

Plaintiv. No 13- _

V.

ITD STATS OF AMERCA

Internal Revenue Service

Defendant.

SECOD DCLARATION OF BRAN S. BROWN

I Bran S Brow mak th foowng dclaration o prsona knowdg ursuant to

8 usc 746:

I am a citizn o h Untd Sas and a rsidnt o h Sat of nnsyvaa

a an ofcr o th Naiona Orgazation for Marriag (NOM") I currnty

sr as NO's rsdnt

3 th wak o ropositon 8, ad th wid-sprad arassmn o doors who

supportd tradoal marriag during th capaign to rotct marrag n aioia mor han

on door advisd m hat t donor woud ony conrbt o NO f th coribuos wr not

pubicy disclosd for ar of th harassn h donor would rci

4. n sch donor who scicaly conriutd o NOM ovr svra yars

coributd on th scic codio o anonyty

5 Ar h IRS ga rad NOM onda Sdu wih h a

and addrsss of donors o NOMs rcst potical nis who thn pbishd and

dissmad i ad cotiu o do so or tha on o NOMs prios donors stopd

Exhibit ag

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nancially supprting NOM. I am als awar f ther pspctiv dnors that ha stppd back

frm cnsidring making cnribuins t NOM

6. W hav calculatd ts lst cntibutins t NOM t tta in xcss $50,000

dca undr pnat pjur that th frgn s t and crct t th bst m

knldg

Excud n Sptmbr 27 2013

2

Ban S BrwnPsidntatnal Oganizatin fr Mariag

Exib C, Page

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Exhibit DIRS Respone to FOIA Request of May 9, 2013

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PYMB

Zacha S KeserKaylan PllpsNel Jhnsn

.;.ARTMN OF H RASUY

ERL REVEUE ERVE

WASHINGTO, DC 20224

Auus 6 2013

C/ ARh Lea Fundan209 Wes Man SPlaneld IN 46168

Re Nanal Orazan fr Marrae (NO) Bran B Presden)

Dear Mr Keser Ms Pllps ad Mr Jhnsn:

. .

am respndn yur Freedm f nfrman Ac (FOA) reques daed May 9, 2013ha we receved n May 13 2013

Yu asked fr cpes f any and all dcumes cespndece rcrds ad/rcmmucan fm Jaua 2007 e prese n e ssessn f he RS frm r ay dvdual ad/r ranza cudn bu lmed NOM r any cer emplyee f NOM relaed requess he RS f cpes f any OM's axreus r ax reu nfan ncludn bu n med OM's F 990

Scedule B e requesed dcumes nclude bu are n lmed cpes f RSFrms 4506 4506T ad 4506-A a have been submed he RS

Aer cduc a search we lcaed rds respnsve yur reques fr years2007 e prese T he exen ha any recs may have exsd prr eseyears hey wud ave been desryed n accrdace w ur Recrds ReScedules

have enclsed Nce 393 explan yur appeal rs f yu ave any quesnspease call ax Law Specals Kay Brewer # 1000274244 a (410) 962-9209 re eal Revenue Sece HQ Dsclsure 2980 Bdne Rad; Sp 211

hamblee GA 3034. Please refer case umber F131340175.

Sncerely

Exhibit D, age I

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Case 1:13-cv-01225-JCC-IDD Document 1-6 Filed 10/03/13 Page 3 of 3 PageID# 45"' :

EnclosureNotice 393

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Berand TzengDscosure ManagerHQ iscosure OIA & Program Opetions

1:13-cv-01225 #1

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