California V. Armstrong Case Summary

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Introduction/ Case: The Internal Revenue Service (I.R.S.) was investigating the tax return of L. Ron Hubbard, the founder of the Church of Scientology. As part of their investigation, The IRS sought materials such as documents and tapes that were in possession by the District Court. Their purpose seeking these documents was due to the connection to California v. Armstrong, a case involving the Church of Scientology. In the Armstrong case, there were allegations by the Church that one of their former members had unlawfully obtained materials, such as documents and tapes regarding the Church’s activities. The I.R.S. issued summons to the court and were granted access to inspect those materials. The Church of Scientology acquired a restraining a restraining order against the I.R.S. , requiring them to retain all obtained materials back to the District Court. The I.R.S. decided to fight back through the District Court. Both parties made arguments regarding the scope of attorney-client privilege. The Church of Scientology fought for the continued protection of these documents under attorney-client privilege due to the fact that they believed that the IRS did not seek these documents and tapes out of goodwill.The I.R.S., however, believed that they should be granted access to the documents …show more content…

Rule Evid. 501, and we decline to adopt it as part of the developing federal common law of evidentiary privileges. We hold that in camera review may be used to determine whether allegedly privileged attorney-client communications fall within the crime-fraud exception. We further hold, however, that before a district court may engage in in camera review at the request of the party opposing the privilege, that party must present evidence sufficient to support a reasonable belief that in camera review may yield evidence that establishes the exception's

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