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UNITED STATES DISTRICT COURT

SOUTHERN DISTRICT OF FLORIDA

MIAMI DIVISION

CASE NO. 1:22-cv-24023-SCOLA/GOODMAN

KENNETH C. GRIFFIN,

 Plaintiff,

 v.

INTERNAL REVENUE SERVICE and U.S. 

DEPARTMENT OF THE TREASURY,

 Defendants.

PLAINTIFF’S NOTICE OF AUTHORITIES

Pursuant to Magistrate Judge Goodman’s Discovery Procedures Order (ECF No. 16 at 5), 

Plaintiff Kenneth C. Griffin hereby provides this Notice of Authorities listing authorities relevant 

to issue No. 3 (relating to 26 U.S.C. § 6103) included in the Parties’ Joint Notice of Hearing to be 

heard via Zoom on December 29, 2023 at 3:30 pm. This Notice of Authorities includes onesentence, objective summaries of the relevant holdings of each authority. 

(3) Whether 26 U.S.C. §§ 6103(h)(2) and (h)(4) permit the disclosure of the United States’ 

investigative files concerning Charles Littlejohn’s potential liability, including 

liability under the Internal Revenue Code, to Defendants’ counsel and Plaintiff in this 

case?

• 26 U.S.C. 6103(h)(2) Department of Justice:

“In a matter involving tax administration, a return or return information shall be open to 

inspection by or disclosure to officers and employees of the Department of Justice 

(including United States attorneys) personally and directly engaged in, and solely for their 

use in, any proceeding before a Federal grand jury or preparation for any proceeding (or 

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investigation which may result in such a proceeding) before a Federal grand jury or any 

Federal or State court, but only if--

(A) the taxpayer is or may be a party to the proceeding, or the proceeding arose 

out of, or in connection with, determining the taxpayer’s civil or criminal 

liability, or the collection of such civil liability in respect of any tax imposed 

under this title;

(B) the treatment of an item reflected on such return is or may be related to the 

resolution of an issue in the proceeding or investigation; or

(C) such return or return information relates or may relate to a transactional 

relationship between a person who is or may be a party to the proceeding 

and the taxpayer which affects, or may affect, the resolution of an issue in 

such proceeding or investigation.”

• 26 U.S.C. 6103(h)(4) Disclosure in Judicial and Administrative Tax Proceedings:

“A return or return information may be disclosed in a Federal or State judicial or

administrative proceeding pertaining to tax administration, but only—

(A) if the taxpayer is a party to the proceeding, or the proceeding arose out of, 

or in connection with, determining the taxpayer’s civil or criminal liability, 

or the collection of such civil liability, in respect of any tax imposed under 

this title;

(B) if the treatment of an item reflected on such return is directly related to the 

resolution of an issue in the proceeding;

(C) if such return or return information directly relates to a transactional 

relationship between a person who is a party to the proceeding and the 

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taxpayer which directly affects the resolution of an issue in the proceeding; 

or

(D) to the extent required by order of a court pursuant to section 3500 of title 

18, United States Code, or rule 16 of the Federal Rules of Criminal 

Procedure, such court being authorized in the issuance of such order to give 

due consideration to congressional policy favoring the confidentiality of 

returns and return information as set forth in this title.

However, such return or return information shall not be disclosed as provided in 

subparagraph (A), (B), or (C) if the Secretary determines that such disclosure would 

identify a confidential informant or seriously impair a civil or criminal tax investigation.”

• Plotkin v. United States, 465 F. App’x 828, 833-34 (11th Cir. 2012): 

Finding that the United States’ disclosure of Martin Plotkin’s (an individual) tax returns to 

Mr. Plotkin’s probation officer in a proceeding related to Plotkin’s criminal prosecution 

“was authorized under § 6103(h)(4)(A),” and explaining that “disclosure [of a taxpayer’s 

return information] in a judicial proceeding is allowed where ‘the taxpayer is a party to the 

proceeding, or the proceeding arose out of, or in connection with, determining the 

taxpayer’s civil or criminal liability, or the collection of such civil liability.’ 26 U.S.C. § 

6103(h)(4)(A).”

• United States v. Barshov, 733 F.2d 842, 847 (11th Cir. 1984):

Acknowledging that the magistrate judge “ordered the government to disclose to the 

appellants [defendants in the trial court] the relevant portions of [a third party witness’] 

individual tax returns for the tax years in issue” pursuant to 26 U.S.C. § 6103(h)(4).

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• First W. Gov’t Sec., Inc. v. United States, 796 F.2d 356, 360 (10th Cir. 1986):

“[S]ection 6103(h)(4) speaks in terms of disclosure in judicial and administrative tax 

proceedings. There is no indication within the legislative history that section 6103(h)(4)(C) 

was to be limited only to disclosure to certain federal employees. Rather, it appears the 

intent of section 6103(h)(4)(C) was to allow disclosure in judicial or administrative tax 

proceedings in general, provided that the requirements of the various subsections are met.”

• Whistleblower 972-17W v. Comm’r of Internal Revenue, 2022 WL 2718766, at *8-9

(T.C. July 13, 2022) (internal citations omitted): 

For purposes of 26 U.S.C. § 6103(h)(4)(A), “the term ‘connection’ was defined broadly 

(and in relevant part) to mean any link, association, or relationship, see, e.g., Connection, 

The American Heritage Dictionary of the English Language, New College Edition (1976) 

(‘2. Anything that joins, relates, or connects; a bond; a link. 3. An association, alliance, or 

relation....’) [...] This definition is consistent with interpretations of the phrase ‘in 

connection with’ by various courts over time, including ours,” and also that it excludes 

“proceedings that have only a ‘remote relation to’ the determination of a taxpayer’s 

liability.”

• Lebaron v. United States, 794 F. Supp. 947, 951 (C.D. Cal. 1992):

“[T]he government was authorized under subsection (B) of section 6103(h)(4) to disclose 

Plaintiff’s tax information [to the Magistrate Judge] because it directly related to the 

discovery issue before the Magistrate Judge.”

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Dated: December 27, 2023 Respectfully submitted,

By: /s/ Jason D. Sternberg

William A. Burck (pro hac vice)

Derek L. Shaffer (pro hac vice)

Alexander J. Merton (pro hac vice)

QUINN EMANUEL URQUHART & SULLIVAN LLP

1300 I Street, N.W., Suite 900

Washington, DC 20005

(202) 538-8334

williamburck@quinnemanuel.com

derekshaffer@quinnemanuel.com

ajmerton@quinnemanuel.com

John F. Bash (pro hac vice)

QUINN EMANUEL URQUHART & SULLIVAN LLP

300 West 6th St, Suite 2010

Austin, TX 78701

(737) 667-6100

johnbash@quinnemanuel.com

Jason D. Sternberg (Florida Bar No. 72887)

QUINN EMANUEL URQUHART & SULLIVAN LLP

2601 South Bayshore Dr, Suite 1550

Miami, FL 33133

(305) 402-4880

jasonsternberg@quinnemanuel.com

Christopher D. Kercher (pro hac vice)

Peter H. Fountain (pro hac vice)

QUINN EMANUEL URQUHART & SULLIVAN LLP

51 Madison Avenue, 22nd Floor,

New York, New York 10010

(212) 849-7000 

christopherkercher@quinnemanuel.com

peterfountain@quinnemanuel.com

Counsel to Plaintiff Kenneth C. Griffin

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CERTIFICATE OF SERVICE

I HEREBY CERTIFY that, on this 27th day of December, 2023, I filed a copy of the 

foregoing document with the Clerk of Court using the CM/ECF electronic filing system, which 

will send notification to all counsel of record.

By: /s/ Jason D. Sternberg

Jason D. Sternberg

Fla. Bar. No. 72887

jasonsternberg@quinnemanuel.com

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