In Re Proceedings Before the Federal Grand Jury for the District of Nevada. United States of America v. Joseph Conforte and Sally Conforte

Joseph and Sally Conforte appeal an order of the United States District Court for the District of Nevada permitting disclosure to the Internal Revenue Service of evidence produced before a federal grand jury during its investigation of them.

On April 5, 1977, a federal grand jury returned a ten-count indictment against the Confortes. The indictment charged that they had attempted to evade payment of federal withholding taxes by misrepresenting the amount of the wages paid to some employees and by failing to file employer’s quarterly federal tax returns. Each was convicted on four counts; their convictions were upheld on appeal to this court. United States v. Conforte, 624 F.2d 869 (9th Cir. 1980).

On March 21, 1979, the United States Attorney for the District of Nevada filed an ex parte motion in the district court requesting disclosure to the Internal Revenue Service of the evidence produced before the grand jury that indicted the Confortes. In , an order entered that day, the district court directed that “all transcripts of all witnesses and all documents, records and exhibits” that were submitted to the grand jury “be made available and disclosed to the Internal Revenue…