Tommy Cryer sued the government, pursuant to 26 U.S.C. § 7431, for alleged wrongful disclosures of tax return information in violation of id. § 6103. The district court granted the government’s motion to dismiss for failure to state a claim, mainly on the ground that the information allegedly disclosed is not “return information” as intended by the statute.

The district court explained its reasons in a careful “Memorandum Ruling” entered on May 13, 2008. We agree with the analysis in that opinion. The judgment is AFFIRMED, essentially for the reasons given by the district court.