Church of Scientology of California v. United States et al.
506 U.S. 9 (1992)
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Rule of Law:
An appeal of a summons enforcement order is not rendered moot by the subject's compliance with the order, because an appellate court can still grant effectual relief by ordering the government to return or destroy the materials produced.
Facts:
- In July 1980, conversations between officials of the Church of Scientology and their attorneys were recorded on two tapes.
- The Church of Scientology contended that another party had unlawfully acquired possession of these tapes.
- The Church filed a lawsuit in California state court concerning the tapes, which resulted in the state court clerk taking custody of them.
- In 1984, the Internal Revenue Service (IRS) began an investigation into the tax returns of L. Ron Hubbard, the founder of the Church of Scientology.
- As part of its investigation, the IRS sought access to the tapes held by the state court clerk.
Procedural Posture:
- The IRS served a summons on the Clerk of the Los Angeles County Superior Court to obtain the tapes.
- The IRS filed a petition in the U.S. District Court for the Central District of California to enforce the summons.
- The Church of Scientology intervened in the district court proceeding to oppose enforcement, arguing the tapes were protected by attorney-client privilege.
- On April 15, 1991, the District Court entered an order enforcing the summons.
- The Church filed a timely notice of appeal to the U.S. Court of Appeals for the Ninth Circuit and sought a stay of the enforcement order, which was denied.
- While the appeal was pending, copies of the tapes were delivered to the IRS in compliance with the District Court's order.
- The Court of Appeals ordered the Church to show cause why its appeal should not be dismissed as moot.
- The Ninth Circuit dismissed the appeal as moot because the tapes had already been turned over to the IRS.
- The Church of Scientology petitioned the U.S. Supreme Court for a writ of certiorari, which was granted.
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Issue:
Does an appeal of a district court's order enforcing an Internal Revenue Service (IRS) summons become moot when the party subject to the summons complies with the order by producing the requested materials while the appeal is pending?
Opinions:
Majority - Justice Stevens
No. An appeal of a summons enforcement order does not become moot simply because the subject of the summons has already complied with the order. Federal courts cannot decide moot questions, which arise when an event makes it impossible for the court to grant any 'effectual relief whatever' to a prevailing party. However, even after the IRS has received copies of the tapes, an appellate court can still provide meaningful relief. A court can remedy the violation of the taxpayer's possessory and privacy interests by ordering the government to return or destroy all copies of the materials in its possession. The availability of this partial remedy is sufficient to prevent the case from being moot, as it provides a form of effectual relief. Therefore, the appellate court has jurisdiction to hear the merits of the appeal challenging the lawfulness of the original summons.
Analysis:
This decision clarifies the application of the mootness doctrine to administrative summons enforcement cases, resolving a circuit split. It establishes that compliance with a lower court's enforcement order does not strip an appellate court of jurisdiction. This holding protects a party's right to appeal, preventing the government from defeating that right by obtaining the disputed materials before the appeal can be resolved. The ruling ensures that even if the 'cat is out of the bag' in terms of information disclosure, a party can still seek a remedy for an allegedly unlawful summons, such as the return of its property and the destruction of government copies.
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