United States v. Church Of Scientology Of California

520 F.2d 818 75-2 USTC P 9584 UNITED STATES of America, and Robert H. Cluberton, Internal Revenue Agent, Internal Revenue Service, Petitioners-Appellees, v. CHURCH OF SCIENTOLOGY OF CALIFORNIA and Henning Heldt, Vice President, Respondents-Appellants. No. 74-1487. United States Court of Appeals, Ninth Circuit. June 26, 1975. James Q. Fisher (argued), Encino, Cal., for respondents-appellants. Alfred S. Lombardi, Atty. (argued), Tax Div., U. S. Dept. of Justice, Washington, D. C., for petitioners-appellees. OPINION Before DUNIWAY and ELY, Circuit Judges, and JAMESON, * District Judge. DUNIWAY, Circuit Judge: 1 The Church of Scientology of California appeals from the district court's order enforcing a summons issued by an Internal Revenue Service agent under § 7602 of the Internal Revenue Code of 1954, 26 U.S.C. § 7602 , and denying the Church's request for pre-enforcement discovery. We reverse and remand for further proceedings. 2 I. Facts. 3 On February 8, 1973, agent Cluberton of the Service's Audit Division issued a summons to Henning Heldt, then vice president of the Church of Scientology of California, requiring Heldt to appear on February 20, 1973, to testify and to…