Appeals Court Upholds Restricted IRS Access to Scientology Documents - 1991-06-06
BOSTON (AP) _ The Church of Scientology in Boston doesn't have to show the Internal Revenue Service thousands of requested documents that include financial and membership information, a federal appeals court said.
The church called it the first major test of a 1984 law restricting the agency's right to examine church documents.
Judge Stephen Breyer, writing for the 1st U.S. Circuit Court of Appeals, agreed with a June 1990 lower court decision that the IRS failed to show about 200,000 pages of documents requested were "necessary" or "relevant" to IRS review of the church's tax-exempt status.