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jury".3 The rule carries out the well-established principle that
grand jury matters should generally not be disclosed and that the
grand jury system requires secrecy. Lombardo v. Commissioner, 99
T.C. 342, 360 (1992) (citing Douglas Oil Co. v. Petrol Stops
Northwest, 441 U.S. 211, 218-219 (1979)), affd. sub nom. Davies
v. Commissioner, 68 F.3d 1129 (9th Cir. 1995); Berkery v.
Commissioner, 91 T.C. 179, 188 (1988), affd. per order 872 F.2d
411 (3d Cir. 1989). Under rule 6(e), Government attorneys should
3As it was in effect during the years in issue, rule 6(e)(2)
provided, in pertinent part, as follows:
(2) General Rule of Secrecy. A grand juror, an
interpreter, a stenographer, an operator of a recording
device, a typist who transcribes recorded testimony, an
attorney for the Government, or any person to whom
disclosure is made under paragraph (3)(A)(ii) of this
subdivision shall not disclose matters occurring before the
grand jury, except as otherwise provided for in these rules.
No obligation of secrecy may be imposed on any person except
in accordance with this rule. A knowing violation of rule 6
may be punished as a contempt of court.
Certain exceptions to the above secrecy rule are provided in
rule 6(e)(3). One of those exceptions, rule 6(e)(3)(C)(i),
provides as follows:
(3) Exceptions.
* * * * * * *
(C) Disclosure otherwise prohibited by this rule of
matters occurring before the grand jury may also be
made--
(i) when so directed by a court preliminarily to or in
connection with a judicial proceeding;
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