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Church of Scientology v. United States, 506 U.S. 9 (1992)
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General SummaryThis case is from a collection containing the full text of over 16,000 Supreme Court cases from 1793 to the present. The body of Supreme Court decisions are, effectively, the final interpretation of the Constitution. Only an amendment to the Constitution can permanently overturn an interpretation and this has happened only four times in American history.
Church of Scientology v. United States, 506 U.S. 9 (1992)
Church of Scientology of California v. United States No. 91-946 Argued Oct. 6, 1992 Decided Nov. 16, 1992 506 U.S. 9
CERTIORARI TO THE UNITED STATES COURT OF APPEALS
FOR THE NINTH CIRCUIT
Syllabus
Pursuant to its jurisdiction under 26 U.S.C. §§ 7402(b) and 7604(a), the District Court ordered a state court Clerk to comply with a summons issued by the Internal Revenue Service (IRS) for the production of, inter alia, two tapes in the Clerk’s custody recording conversations between officials of petitioner Church of Scientology (Church) and their attorneys. Although the Church filed a timely notice of appeal, its request for a stay of the summons enforcement order was unsuccessful, and copies of the tapes were delivered to the IRS while the appeal was pending. The Court of Appeals dismissed the appeal as moot, ruling that no controversy existed because the tapes had already been turned over to the IRS.
Held: Compliance with the summons enforcement order did not moot the Church’s appeal. Delivery of the tapes to the IRS did not mandate dismissal by making it impossible for the Court of Appeals to grant the Church "any effectual relief." See Mills v. Green, 159 U.S. 651, 653. Although it is now too late to prevent, or to provide a fully satisfactory remedy for, the invasion of privacy that occurred when the IRS obtained the information on the tapes, the Court of Appeals does have power to effectuate a partial remedy by ordering the Government to return or destroy any copies of the tapes that it may possess. Even if the Government is right that, under §§ 7402(b) and 7604(a), the jurisdiction of the district court is limited to those matters directly related to whether or not the summons should be enforced, the question presented here is whether there was jurisdiction in the appellate court to review the allegedly unlawful summons enforcement order. There is nothing in the Internal Revenue Code to suggest that Congress sought to preclude such review, and, indeed, this Court has expressly held that IRS summons enforcement orders are subject to appellate review. See Reisman v. Caplin, 375 U.S. 440, 449. Although several Courts of Appeals have accepted the Government’s argument in IRS enforcement proceedings, the force of that line of authority is matched by a similar array of decisions reaching a contrary conclusion in proceedings enforcing Federal Trade Commission discovery requests. There is no significant difference between the governing statutes that can explain the divergent interpretations, nor any reason to conclude that production of records relevant to a tax investigation should have mootness consequences that production of other business records does not have. Pp. 12-18.
Vacated and remanded.
STEVENS, J., delivered the opinion for a unanimous Court.
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Chicago: U.S. Supreme Court, "Syllabus," Church of Scientology v. United States, 506 U.S. 9 (1992) in 506 U.S. 9 506 U.S. 10. Original Sources, accessed November 25, 2024, http://originalsources.com/Document.aspx?DocID=YF9T9FWD9GJH3BJ.
MLA: U.S. Supreme Court. "Syllabus." Church of Scientology v. United States, 506 U.S. 9 (1992), in 506 U.S. 9, page 506 U.S. 10. Original Sources. 25 Nov. 2024. http://originalsources.com/Document.aspx?DocID=YF9T9FWD9GJH3BJ.
Harvard: U.S. Supreme Court, 'Syllabus' in Church of Scientology v. United States, 506 U.S. 9 (1992). cited in 1992, 506 U.S. 9, pp.506 U.S. 10. Original Sources, retrieved 25 November 2024, from http://originalsources.com/Document.aspx?DocID=YF9T9FWD9GJH3BJ.
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