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CHURCH OF SCIENTOLOGY OF CALIFORNIA v. IRS

No. 86-472.

484 U.S. 9 (1987)

CHURCH OF SCIENTOLOGY OF CALIFORNIA v. INTERNAL REVENUE SERVICE

Supreme Court of United States.

Decided November 10, 1987

Attorney(s) appearing for the Case

Michael Lee Hertzberg argued the cause for petitioner. With him on the briefs were Eric M. Lieberman and Ellen J. Winner.

Deputy Solicitor General Lauber argued the cause for respondent. With him on the brief were Solicitor General Fried, Acting Assistant Attorney General Mann, and Alan I. Horowitz.*

CHIEF JUSTICE REHNQUIST delivered the opinion of the Court.

Section 6103 of the Internal Revenue Code, 26 U. S. C. § 6103, lays down a general rule that "returns" and "return information" as defined therein shall be confidential. "Return information" is elaborately defined in § 6103(b)(2); immediately after that definition appears the following proviso, known as the Haskell Amendment:

"[B]ut such term does not include data in a form which cannot...

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