Document: 519 U.S. 54117 S. Ct. 463136 L. Ed. 2d 364 UNITED STATES ET AL. v.LADDIE F. JOSE, TRUSTEE OF JOSE BUSINESS TRUST, No. 95-2082. SUPREME COURT THE December 2, 1996, Decided On Petition for writ of certiorari to the United States Court Appeals Ninth Circuit. Certiorari granted; 71 F.3d 1484, reversed and remanded. PER CURIAM. 1 Petitioners, America Leslie M. Nishimura, Revenue Agent Internal Service (IRS or Service), commenced a proceeding enforce two IRS summonses issued Laddie Jose, as trustee Jose Business Trust Family Trust. The represented Magistrate that documents sought "are purpose civil investigation." App. Pet. Cert. 16a. found valid enforceable stated. He did not address question whether summons enforcement requirements "would be satisfied in event petitioners decide pursue criminal tax Ibid. That was before him view sole purpose--civil investigation--specified by IRS. 2 recommended District (1) petitioners' summonses, (2) require give respondent five days' notice prior any circulation transfer summoned division other than Examination Division. Id. at 20a-21a. 3 Before Court, neither party objected finding alleged investigation legitimate are should enforced. single issue controversy "whether [the court] may restrict requiring notify days advance circulating, transferring, copying summon[ed] IRS, including its Criminal Investigation Division." 15a. determined restriction lawful proper entered final order effect. 19a. 4 appealed, asserting lacked authority impose restriction. Circuit correctly recognized it had jurisdiction "pursuant 28 U.S.C. § 1291," which authorizes appeals from "final decisions." It nonetheless dismissed appeal "as ripe." 1485 (1995). majority stated: 5 "The record indicates district court ] requested were examination purposes only, investigation. does indicate Division has attempted disclose division, thereby triggering five-day requirement. Thus, detrimental impact court's have on IRS's is, this time, purely speculative. Accordingly, is ripe review." Ibid.The dissenting judge concluded case "ready ripe" decision, id., 1486, stated some length her reasons believing approved unwarranted. Nishimura petitioned certiorari. We called response but he filed no brief opposition. now reverse. 6 express opinion merits underlying dispute. matter, indeed, one implicates an intercircuit conflict. * think clear, however, Court's indeed final. decision dispositively granting part denying remedy requested. prevailed extent enforced summonses. prevail imposed condition--an unqualified requirement provide transferring information office. With disposition, completed adjudication. "We expressly held orders subject appellate Church Scientology Cal. v. States, 506 9, 15, 121 313, 113 447 (1992) (citing Reisman Caplin, 375 440, 449, 11 459, 84 508 (1964)). adhere view, note over decisions turn side Court. 7 Finality, ripeness, doctrine governing appeals. In case, gain access disfavored Service, obligated, first, defy order. Nor required intention internally, very condition seeks attack appeal. 8 cited supporting cryptic declaration conditional none. Indeed, itself twice upheld similar orders. See Zolin, 809 F.2d 1411, 1417 (CA9 1987); Author Servs., Inc., 804 1520, 1525-1526 1986). avoid interjecting ripeness. Aggrieved granted writ, 488 907 (1988), affirmed Circuit's ruling equally divided 491 554, 561, 105 469, 109 2619 (1989). hardly would done so we considered matter unfit review. 9 For stated, grant petition certiorari, reverse judgment dismissing appeal, remand further proceedings consistent with opinion. 10 ordered. ------------------------------Footnotes 12 Compare Barrett, 837 1341, 1349-1351 (CA5 1988) (en banc) (per curiam) (District lacks place conditions summons), cert. denied, 492 926, 106 609, 3264 (1989), 1987) (upholding aff'd 1986) "considerable" discretion set terms order); see also 14-15, n. 7, (recognizing split). existing conflict concerns judicial limitations disclosure agency seeking governmental agencies. instant involves related distinct sharing within agency.

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