Sam F. and Ingrid D. Ford - Page 17

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          violated rule 6(e).  Accordingly, because respondent used exhibit           
          3 to prepare the statutory notice of deficiency in the instant              
          case, they move that we both suppress use of exhibit 3 and shift            
          to respondent the burden of proof as to the proposed                        
               We decline to grant petitioners' motion.  Petitioners have             
          failed to make even a prima facie case for the proposition that             
          exhibit 3 was "grand jury material."  See Blalock v. United                 
          States, 844 F.2d 1546, 1551-1552 (11th Cir. 1988).  Petitioners             
          have not identified the grand jury, when it met, who convened it,           
          or who its targets were.4  Petitioners themselves have not sought           
          a rule 6(e) order to ascertain whether there was a violation of             
          the rules relating to grand juries.  See DiLeo v. Commissioner,             
          T.C. Memo. 1989-540, affd. 959 F.2d 16 (2d Cir. 1992).  Exhibit 3           
          in no way indicates that the information it listed was connected            
          with a grand jury investigation.  Although exhibit 3 lists some             
          trading gains and losses, it does not indicate who controlled the           
          brokerage accounts or whether any taxes were owing or paid as a             
          result of the net gains.  Additionally, during the administrative           
          phase of the instant case, the record reveals that Government               
          officials repeatedly cautioned against revealing any grand jury             

               4The only reference we have found to a grand jury during the           
          Fatico hearing is an indirect reference to some unrelated                   
          documents that were produced earlier pursuant to a grand jury               

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