Source: http://www.gerryarmstrong.org/50k/legal/related/4187.php
Timestamp: 2019-04-24 17:50:27+00:00

Document:
UNITED STATES OF AMERICA, PETITIONER V. FRANK S. ZOLIN, ET AL.
United States Court of Appeals for the Ninth Circuit in this case.
court and are respondents here.
(App., infra, 25a-26a) are unreported.
oath, as may be relevant or material to such inquiry.
books, papers, records, or other data.
on the disclosure of the summoned information.
Church of Scientology v. Gerald Armstrong, No. C 420 153 (Cal. Super.
California to enforce the summons. App., infra, 12a.
relevant and not privileged (id. at 28a).
case for an exception to this court."
complete tapes. The court denied the motion (App., infra, 25a-26a).
2. A panel of the court of appeals affirmed (App., infra, 11a-24a).
summons on the IRS's agreeing to abide by disclosure restrictions"
prima facie case of fraud independently of said communications'"
(App., infra, 21a, quoting 455 F.2d at 840 (emphasis in original)).
to make out the requisite prima facie showing of intended illegality"
granted" the previous order granting rehearing en banc (id. at 1a-2a).
requirement, and allow in camera inspection of suspect communications"
disclosures of tax return information.
severe obstacles for the IRS in conducting its tax investigations.
certiorari to resolve the conflicts.
conclusion as the Ninth Circuit on this issue in United States v.
sent to the patients whose identities were divulged by the hospitals.
IRS agreement to cease such improper disclosures" (755 F.2d at 481).
and its rule is now in direct conflict with that of the Ninth Circuit.
the district court's decision to enforce the summons unconditionally.
conditionally enforce a summons" (837 F.2d at 1350).
conditionally enforce the summons" (837 F.2d at 1350).
Cong., 2d Sess. 285 (1982); H.R. Rep. 94-658, 94th Cong., 2d Sess.
fashion and the taxpayer's attempts to delay the investigation.
516, 520 (6th Cir. 1984) (quoting Donaldson v. United States, 400 U.S.
420 U.S. 141, 150 (1975); United States v. Powell, 379 U.S. at 57-58.
States v. Balanced Fin. Mgmt., Inc., 769 F.2d 1440, 1448 (10th Cir.
documents in question have been obtained by means of a summons.
augment judicially the statutory framework for enforcing Section 6103.
federal employees who make unlawful disclosures (see 26 U.S.C.
of seeking damages, if, in fact, such a disclosure actually occurs.
Corp., 739 F.2d 1275, 1278 (7th Cir. 1984). See, e.g., Lowrie v.
United States, 824 F.2d 827, 830-831 (10th Cir. 1987); Black v.
majority of other circuits" (id. at 3a).
order to determine the applicability of the crime-fraud exception.
See, e.g., In re Antitrust Grand Jury, 805 F.2d 155, 168-169 (6th Cir.
John Doe Corp., 675 F.2d 482, 490 (2d Cir. 1982); In re Special Sept.
camera inspection and cannot be squared with these decisions.
interests in the observance of law and administration of justice"
the courts what may be highly probative evidence.
of the crime-fraud exception. See e.g., Kerr v. United States Dist.
Court, 426 U.S. 394, 405-406 (1976); United States v. Nixon, 418 U.S.
683, 713-714 (1974); Halkin v. Helms, 598 F.2d 1, 5-6 (D.C. Cir.
This Court's recent decision in Bourjaily v. United States, No.
prior law and the rule in other circuits.
will be the only evidence of whether it is related to crime or fraud.
prosecution for obstruction of justice." United States v. King. 536 F.
prevailing in other courts of appeals.
not protect communications made in furtherance of a crime or fraud.
F.2d 1223, 1226-1227 (11th Cir. 1987).
the tapes in toto was) discussed with counsel, thereafter Mr.
exception (see pages 7-8, infra).
permitted by that section. See generally Church of Scientology v.
definition of "return information" that is protected by Section 6103.
related to the enforcement of the revenue laws.
decisions in Author Services and in the present case.
be enforced. United States v. McAnlis, 721 F.2d 334, 337 (11th Cir.
713 F.2d 568, 572-573 (10th Cir. 1983).
certain "written determination(s)," including private letter rulings.
challenge a proposed disclosure under Section 6103.
services were sought to enable the commission of a wrong is required"

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