Federal Rule of Criminal Procedure 6(e)(3)(C)(i) prohibits the United States Attorney’s Office from disclosing "matters occurring before the grand jury" to the IRS for use in civil tax audit or administrative collection proceedings. See United States v. Baggot, 463 U.S. 476 (1983). The court may grant the Government's motion for disclosure of grand jury matters for use in certain civil proceedings, if the United States Attorney’s Office satisfies the exception requirements set forth in Rule 6(e)(3)(C)(i)(I), which require the Government to show that it will make the disclosure "preliminarily to or in connection with a judicial proceeding...." and that it has a "particularized need" for the requested materials. See United States v. John Doe, Inc. I, 481 U.S. 102, 108 (1987). Information that is not deemed to be "matters occurring before the grand jury" may be disclosed consistent with the requirements of 26 U.S.C. § 6103.

The United States Attorney’s Office must name all IRS personnel to whom grand jury material has been disclosed in a list provided to the district court that empaneled the grand jury whose material has been so disclosed. See Fed. R. Crim. P. 6(e)(3)(B). Grand jury material is disclosed to IRS personnel under the following conditions:

1. • Grand jury material remains under the aegis of the United States Attorney’s Office or Tax Division;

2. • Disclosure of grand jury material may be made only to IRS personnel assisting the government attorney in the criminal investigation and only for the purpose of enforcing federal law;

3. • All grand jury material, and any copies made thereof, must be returned to the United States Attorney’s Office or Tax Division at the conclusion of the grand jury investigation.

[updated June 2020]