Church of Scientology of Boston v. Internal Revenue Service

138 F.R.D. 9, 1990 U.S. Dist. LEXIS 19371
CourtDistrict Court, D. Massachusetts
DecidedNovember 16, 1990
DocketCiv. A. No. 90-11069-N
StatusPublished
Cited by14 cases

This text of 138 F.R.D. 9 (Church of Scientology of Boston v. Internal Revenue Service) is published on Counsel Stack Legal Research, covering District Court, D. Massachusetts primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Church of Scientology of Boston v. Internal Revenue Service, 138 F.R.D. 9, 1990 U.S. Dist. LEXIS 19371 (D. Mass. 1990).

Opinion

ORDER RE: MOTION FOR PROTECTIVE ORDER AND/OR TO QUASH DEPOSITION SUBPOENA (DOCKET ENTRY # 16)

MARIANNE B. BOWLER, United States Magistrate Judge.

Defendant filed a Motion for Protective Order and/or to Quash Deposition Subpoena on July 24, 1990. (Docket Entry # 16). This court held a hearing pursuant to defendant’s motion on October 1, 1990. Defendant requests this court to enter a protective order and/or an order quashing the deposition subpoena of Marcus S. Owens [10]*10(“Mr. Owens”), the Director of Exempt Organizations Technical Division, National Office, Internal Revenue Service (“I.R.S.”). The defendant asserts the following grounds in support of its motion: (1) Mr. Owens has no relevant or admissible information; (2) the discovery sought exceeds the bounds permissible in a Freedom of Information Act (“FOIA”) case; and (3) the discovery is burdensome and oppressive to the defendant. (Docket Entry # 16, p. 1).

The plaintiff, on the contrary, asserts that Mr. Owens does possess relevant information and that the proposed discovery does not exceed the bounds of that permitted under the FOIA. (Docket Entry # 17).

BACKGROUND

Plaintiff filed this action on April 27, 1990, to obtain the release of records allegedly withheld pursuant to a request under the FOIA made by the plaintiff to the Boston District of the I.R.S. on October 2, 1989 for records relating to the plaintiff. (Docket Entry # 17, p. 3 and # 1). A conference was held by Judge Nelson on July 16, 1990, at which time the court ordered the defendant to produce a Vaughn index describing the documents withheld by the I.R.S. The court also ordered a stay of discovery pending the submission of the Vaughn index with the exception of the deposition in question and a Rule 30(b)(6) deposition of the defendant. (Docket Entry # 17, p. 6). Counsel for the defendant then refused to allow the deposition of Mr. Owens to proceed and pursued the motion in question.

DISCUSSION

It is clear that a court that issues a subpoena has the inherent power to vacate it. United States v. International Business Machines Corp., 406 F.Supp. 175 (S.D.N.Y.1975). “The basis for excusal from the duty to appear and give oral testimony is severely restricted, however, and decisions quashing subpoenas ad testificandum are accordingly rare.” 5A J. Moore & J. Lucas, Moore’s Federal Practice ¶ 45.05[3] (1990); see Horizons Titanium Corp. v. Norton Co., 290 F.2d 421 (1st Cir.1961) (until witness appears there is no guide to his testimony).

Defendant’s request for a protective order is governed by Fed.R.Civ.P. 26(c) which provides in pertinent part:

Upon motion by a party ... and for good cause shown, the court ... may make any order which justice requires to protect a party ... from annoyance, embarrassment, oppression, or undue burden or expense, including (1) that the discovery not be had; (2) that the discovery may be had only on specified terms and conditions ... (4) that certain matters not be inquired into.

Id. The party seeking a protective order has the burden of showing the existence of good cause for the issuance of a protective order. See Public Citizen v. Liggett Group, Inc., 858 F.2d 775, 778 (1st Cir. 1988), cert. denied, 488 U.S. 1030, 109 S.Ct. 838, 102 L.Ed.2d 970 (1989).

This court now turns to a consideration of the particular grounds asserted by the defendant in support of its motion.

A. Relevance

“Relevancy is to be broadly construed at the discovery stage of litigation and a request for discovery should be considered relevant if there is any possibility that the information sought may be relevant to the subject matter of the action.” Gagne v. Reddy, 104 F.R.D. 454, 456 (D.Mass.1984) (quoting Miller v. Doctor’s General Hospital, 76 F.R.D. 136, 138 (W.D.Okla.1977)). Mr. Owens alleges that he has no personal knowledge of the FOIA request or appeal submitted by the plaintiff. He further alleges that he has no personal knowledge of the documents provided to or withheld from the plaintiff in response to the above mentioned request and appeal and that he has no personal knowledge of the FOIA exemptions asserted by the I.R.S. in withholding the documents. (Declaration of Marcus Owens, Docket Entry # 16). Mr. Owens was, however, apparently involved in critical events concerning the validity of the FOIA exemptions claimed by the I.R.S. Mr. Owens ordered that a conference be held in October of 1988 which subsequently [11]*11resulted in the “examination” of the plaintiff and the issuance of a summons by the I.R.S. and ensuing litigation to enforce the summons. United States v. Church of Scientology of Boston, 739 F.Supp. 46 (D.Mass.1990). It appears from this information that Mr. Owens likely possesses information regarding the scope of the documents requested by the plaintiff. Such information is relevant for the purposes of discovery.

B. Permissibility of discovery of the Information Sought Pursuant to the FOIA

Plaintiff seeks the testimony of Mr. Owens to obtain evidence regarding “the scope of records at issue and his knowledge of the factual basis for defendant’s claims for exemption of the records at issue in this case.” (Docket Entry # 9, 113). Plaintiff claims, in support of the deposition, that discovery under the FOIA is available to determine “whether withheld documents are exempt from disclosure.” (Docket Entry # 18, p. 9). Discovery, however, is often limited to a determination of whether complete disclosure has been made, for example, whether a thorough search for the documents has occurred. Founding Church of Scientology of Washington, D.C., Inc. v. National Security Agency, 610 F.2d 824, 832-34 (D.C.Cir.1979); Exxon Corp. v. Federal Trade Comm’n, 466 F.Supp. 1088, 1092-96 (D.C.D.C.1978).

In the present action, the IRS is claiming that the documents in question are exempt because they were compiled for “legitimate law enforcement purposes.”1 Judicial consideration of exemption seven requires a two-part inquiry: (1) the requested information must be demonstrated to have been compiled for law enforcement purposes; (2) the agency must show that release of the material will result in one of the harms specified in the statute. Federal Bureau of Investigation v. Abramson, 456 U.S. 615, 622, 102 S.Ct. 2054, 2059-60, 72 L.Ed.2d 376 (1982). Initially, in asserting the “exemption 7” justification for nondisclosure, the IRS bears the burden of passing this threshold test as to whether the information was actually compiled for a legitimate law enforcement purpose. Id.; see Pratt v. Webster, 673 F.2d 408, 421 (D.C.Cir.1982) (discussing application of exemption 7); Freeman v. Department of Justice, 723 F.Supp. 1115, 1122 (D.Md.1988) (applying exemption 7); Arenberg v.

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Bluebook (online)
138 F.R.D. 9, 1990 U.S. Dist. LEXIS 19371, Counsel Stack Legal Research, https://law.counselstack.com/opinion/church-of-scientology-of-boston-v-internal-revenue-service-mad-1990.