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Rules of Criminal Procedure included, Department of
Justice attorney's review notes and letters, agreements
executed by the AMCOR partnerships, letters, promissory
notes, leases, a two-page letter to William K. Shipley,
Deputy Regional Counsel, Internal Revenue Service, from
Stanley F. Krysa, Director of the Tax Division's
Criminal Enforcement Section, dated March 1, 1993 (EX
17-P) and fourteen pages of an internal Department of
Justice Tax Division Memorandum ("DOJ Memo") prepared
by Ronald A. Cimino, Stanley F. Krysa and James A.
Bruton. (EX 90-P)
Rule 6(e) of the Federal Rules of Criminal Procedure (Fed.
R. Crim. P. 6(e)) sets forth the general requirement of secrecy
for grand jury proceedings. Where respondent has obtained and
used grand jury materials in violation of Fed. R. Crim. P. 6(e),
the Court in one instance has sanctioned respondent. Cohen v.
Commissioner,42 T.C.M. (CCH) 312, 1981 T.C.M. (P-H) par. 81,901
(exclusion of certain evidence and shifting burden of going
forward with evidence). We did so where such sanctions were
appropriate as a deterrent to future unlawful conduct. Compare
Cohen v. Commissioner, id., with Kluger v. Commissioner, 83 T.C.
309 (1984) (suppression of materials inappropriate when obtained
in good faith regardless of whether Fed. R. Crim. P. 6(e) order
was proper).
In our findings of fact, we have described the motion for
sanctions, made by the petitioning partners on July 22, 1994.
The petitioning partners moved for sanctions based, in part, on a
claim of breaches of grand jury secrecy. We denied the motion
for sanctions. In doing so, we stated that, except with respect
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