Leo N. Levitt and Ruth G. Levitt - Page 21

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          to appear before a grand jury.  Respondent's reluctant witness              
          procedure at that time required the agent to show that the                  
          investigation was stymied and to provide a summary of the                   
          witness' anticipated testimony.  If the IRS and the Justice                 
          Department approved the request, Justice Department attorneys               
          could use grand jury subpoenas to obtain evidence and could seek            
          a rule 6(e)2 order from a Federal District Court permitting them            
          to give that evidence to the IRS.                                           
               Around March 1971, Fried asked his supervisors for grand               
          jury assistance in this case.  He sent (via his supervisor) a               
          memorandum to the Chief, Intelligence Division, asking for                  
          permission to issue a grand jury subpoena to petitioner to compel           

          2 Rule 6(e) provides:                                                       
                    (e)  Secrecy of Proceedings and Disclosure.                       
               Disclosure of matters occurring before the grand jury                  
               other than its deliberations and the vote of any juror                 
               may be made to the attorneys for the government for use                
               in the performance of their duties.  Otherwise a juror,                
               attorney, interpreter, stenographer, operator of a                     
               recording device, or any typist who transcribes                        
               recorded testimony may disclose matters occurring                      
               before the grand jury only when so directed by the                     
               court preliminarily to or in connection with a judicial                
               proceeding or when permitted by the court at the                       
               request of the defendant upon a showing that grounds                   
               may exist for a motion to dismiss the indictment                       
               because of matters occurring before the grand jury.  No                
               obligation of secrecy may be imposed upon any person                   
               except in accordance with this rule.  The court may                    
               direct that an indictment shall be kept secret until                   
               the defendant is in custody or has given bail, and in                  
               that event the clerk shall seal the indictment and no                  
               person shall disclose the finding of the indictment                    
               except when necessary for the issuance and execution of                
               a warrant or summons.                                                  




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