Source: http://www.gerryarmstrong.org/50k/legal/related/4166.php
Timestamp: 2019-04-23 06:02:21+00:00

Document:
UNITED STATES and Frank S. Zolin.
church's appeal from order moot.
matter in issue in case before it.
may have had in its possession, so that effectual relief was not impossible.
26 U.S.C.A. ss 7402(b), 7602(a), 7604(a).
orders. 26 U.S.C.A. ss 7402(b), 7604(a).
order" subject to appellate review.
S.Ct. 282, 287, 50 L.Ed. 499.
copies of the tapes were delivered to the IRS while the appeal was pending.
existed because the tapes had already been turned over to the IRS.
relief." See Mills v. Green, 159 U.S. 651, 653, 16 S.Ct. 132, 133, 40 L.Ed.
other business records does not have. Pp. 449-453.
Eric M. Lieberman, New York City, for petitioner.
Lawrence G. Wallace, Washington, D.C., for respondents.
bone of contention in this, and two earlier, legal proceedings.
contended that the defendant had unlawfully acquired possession of the tapes.
custody of the tapes and certain other documents.
FN1. Church of Scientology of California v. Armstrong, No. C420 153.
In 1984, in connection with an investigation of the tax returns of L.
summons, he permitted IRS agents to examine and make copies of the tapes.
federal tax returns. See generally Donaldson v. United States, 400 U.S.
relevant or material to such inquiry." 26 U.S.C. s 7602(a).
enforce the summons that had previously been served on the state-court Clerk.
attendance, testimony, or production of books, papers, or other data."
word "records" appears in s 7604(a).
and this appeal is moot." United States v. Zolin, No. 91-55506 (CA9, Sept.
112 S.Ct. 1261, 117 L.Ed.2d 490 (1992).
before it." Mills v. Green, 159 U.S. 651, 653, 16 S.Ct. 132, 133, 40 L.Ed.
any effectual relief. We disagree.
*13 these. Taxpayers have an obvious possessory interest in their records.
persons or things to be seized." U.S. Const., Amdt. 4.
any copies of the tapes that it may have in its possession.
other government agency. The Ninth Circuit affirmed, United States v.
evenly divided on that question and therefore affirmed the Ninth Circuit.
limited to single question of whether summons should be enforced), cert.
denied, 492 U.S. 926, 109 S.Ct. 3264, 106 L.Ed.2d 609 (1989).
U.S. 632, 642-643, 70 S.Ct. 357, 363-364, 94 L.Ed. 401 (1950)).
Hintze v. IRS, 879 F.2d 121, 124-125 (CA4 1989); United States v.
Church of World Peace, 878 F.2d 1281 (CA10 1989); United States v.
States v. Kis, 658 F.2d 526, 533 (CA7 1981), cert. denied, 455 U.S.
Silva Accountancy Corp., 641 F.2d 710, 711 (CA9 1981); United States v.
Deak-Perera Int'l Banking Corp., 610 F.2d 89 (CA2 1979); Kurshan v.
can order FTC to return subpoenaed documents); Atlantic Richfield Co.
U.S.App.D.C. 292, 293-294, n. 1, 435 F.2d 96, 97-98, n. 1 (1970) (same).
appellate court can order FTC to return wrongfully subpoenaed records).
moot appeal where party seeks return of discovered materials).
Richfield all involved investigative subpoenas.
Stat. 722, as amended, 15 U.S.C. s 49.
Mich.L.Rev., at 91 (footnotes omitted).
FN11. In reaching this conclusion, we reject petitioner's "fall back"
relief should petitioner prevail on the merits.
States v. Ryan, 402 U.S. 530, 91 S.Ct. 1580, 29 L.Ed.2d 85 (1971).
enforcing an IRS summons is an appealable final order. See Reisman v.
appeal of IRS summons enforcement orders.

References: v. 
 v. 
 v. 
 v. 
 v. 
 v.

 v. 
 v.

 v.

 v. 
 v.

 v.

 v. 
 v.