Opinion ID: 711739
Heading Depth: 2
Heading Rank: 3

Heading: QUASHING OF SUBPOENA DUCES TECUM TO THE IRS (Fuentes)

Text: 19 Of the four statutory exceptions allowing disclosure of taxpayers' return information, only one arguably applies here. Section 6103(h)(4)(D) provides that a return may be disclosed in a federal judicial proceeding only 20 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. 21 26 U.S.C. Sec. 6103(h)(4)(D) (1994). As the Government points out, the requested tax information is at best of marginal relevance and does not outweigh the Congressional policy favoring nondisclosure. The district court properly quashed the subpoena directed to the IRS and denied the subpoena duces tecum directed to the informants themselves.