disapproval. Judicial supervision of the discovery process will ensure that access is far from wholesale; moreover, the institution of properly tailored protective orders will minimize any resulting invasion of privacy.
The confidentiality provisions of § 6103 evince one additional legislative purpose: federal tax administration should not be "seriously impair(ed)" by the disclosure of return information. The SSS was abolished in 1973, Political Intelligence at 9, and there appears to be little likelihood that disclosure of any of its records will "seriously impair" current tax administration. This court, however, will permit the IRS to make such a claim with regard to any document falling within the discovery order.
This court has examined its November 5, 1979 order with the legislative purposes of § 6103 in mind, and is particularly concerned with the showing plaintiffs have made regarding access to the files of the nine organizations listed in Schedule A, P (4) of their subpoena. The plaintiffs' predicament is understandable. Apparently when all of the 234 documents seized by the defendants were returned, they were destroyed by the plaintiffs. Moreover, the documents relate to activities occurring over twelve years ago. At the same time, this court is reluctant to permit the plaintiffs to examine entire files of return information on various organizations without some showing that their own documents pertained to the activities of such organizations, and were likely to be incorporated in SSS files on such organizations. After plaintiffs' documents were seized, they were examined by an investigator for the Subcommittee. McSurely v. McClellan, 180 U.S. App. D.C. 101, 553 F.2d 1277, 1282 (D.C.Cir. 1976) (majority opinion en banc). Shortly thereafter, the Subcommittee issued a subpoena for certain of the documents deemed relevant to the Subcommittee investigation. Id. The subpoena referred to three of the organizations listed in P (4) of Schedule A (SNCC, SDS, SCEF). Defendants' Appendix, Vol. 2, p. 902, United States v. McSurely, 154 U.S. App. D.C. 141, 473 F.2d 1178 (D.C.Cir. 1972). This provides enough of a link between plaintiffs' documents and these three organizations to permit discovery of SSS files on SNCC, SDS and SCEF. The plaintiffs are free to submit additional information indicating how any of the seized documents pertain to the other six organizations listed in Schedule A.
Finally, the protective order suggested by the IRS is necessary to protect the privacy interests of third parties referred to in SSS material that is not connected to the seizure of plaintiffs' documents. See supra at 56 (s 6103 reflects Congressional concern that tax information should generally be confidential); Fed.R.Civ.P. 26(c); cf. Tax Reform Research Group v. IRS, 419 F. Supp. 415, 419-20 (D.D.C.1976) (no public interest served by release of material documenting use of IRS for political purposes but unrelated to asserted need of requesting party).
In light of the above discussion, it is hereby ORDERED that the motion of the IRS is granted to the extent that:
(a) all references in this court's November 5, 1979 order to paragraph (4) of the plaintiffs' subpoena to the IRS ("Schedule A-IRS") shall apply only to material (other than actual tax returns) in files pertaining to SNCC, SDS, and SCEF;
(b) an appropriate official of the IRS may assert in a detailed affidavit that the release of any document falling within the November 5, 1979 discovery order would "seriously impair" tax administration;
(c) none of the parties to this case shall publish or otherwise disclose documents or information produced by the IRS from SSS files relating to identified individuals or organizations, unless it is shown that any such document or information was taken from the plaintiffs, or extracted from material taken from the plaintiffs, during the August 11, 1967 seizure of documents; and
(d) the IRS shall have ten days to comply with this order.