Opinion ID: 415713
Heading Depth: 1
Heading Rank: 3

Heading: The Discovery Requests

Text: 23 Finally, taxpayers contend that the district court erred in denying their discovery requests and in quashing the subpoenas duces tecum. The district court has discretionary authority under Fed.R.Civ.P. 81(a)(3) and may limit the availability of discovery in a summons enforcement proceeding. See Donaldson v. United States, 400 U.S. 517, 528-29, 91 S.Ct. 534, 541, 27 L.Ed.2d 580 (1971); United States v. National Bank of South Dakota, 622 F.2d 365, 367 (8th Cir.1980) (per curiam). Because of the summary nature of an enforcement proceeding, discovery is the exception rather than the rule. See United States v. Moon, 616 F.2d 1043, 1047 (8th Cir.1980) (per curiam); see also United States v. Security Bank & Trust Co., 661 F.2d 847, 851 (10th Cir.1981) (limited discovery appropriate because criminal and civil elements inherently intertwined in tax investigation). The taxpayer must make a substantial preliminary showing of abuse of the court's process before even limited discovery need be ordered. See United States v. Moon, 616 F.2d at 1047; United States v. Morgan Guaranty Trust Co., 572 F.2d 36, 42 n. 9 (2d Cir.), cert. denied, 439 U.S. 822, 99 S.Ct. 89, 58 L.Ed.2d 114 (1978); United States v. Salter, 432 F.2d 697, 700 (1st Cir.1970). 7 In this case, taxpayers had an opportunity directly to examine several IRS employees who participated in the investigation. In addition, taxpayers were afforded a full opportunity to cross-examine the Government's chief witness, Special Agent Lawler. Since taxpayers failed to raise any substantial question regarding the validity of the Government's purpose, the district court was well within its discretion to deny taxpayers' discovery requests and to quash the subpoenas duces tecum. 24 The order of the district court enforcing the summonses is affirmed.