Opinion ID: 475836
Heading Depth: 2
Heading Rank: 3

Heading: Misuse of Grand Jury Materials

Text: 25 Appellant asserts that the Tax Court should have ordered a hearing on the merits of her claim that issues in the LaFargue case were presented to the grand jury that was investigating tax fraud by Harry Margolis and others. She relies on United States v. Sells Engineering, Inc., 463 U.S. 418, 103 S.Ct. 3133, 77 L.Ed.2d 743 (1983), and United States v. Baggot, 463 U.S. 476, 103 S.Ct. 3164, 77 L.Ed.2d 785 (1983), holding that disclosure of grand jury materials for an IRS audit of civil tax liability is unavailable under Fed.R.Crim.P. 6(e)(3)(C)(i). 26 The court rejected this claim, stating petitioner points to no specific Grand Jury information which might have been disclosed and improperly utilized. T.C.M. 1985-90, at 13. We agree. She has not shown how grand jury material may have tainted this civil audit.