In Re Grand Jury Subpoena

MEMORANDUM OPINION & ORDER

MICHAEL, Senior District Judge.

Before the Court is the Government’s March 1, 2001 Motion for Release of State Tax Records. The government served a grand jury subpoena on the Virginia Commissioner of Tax, for certain tax information. In response to the Grand Jury subpoena, the Virginia Tax Commissioner returned a sealed envelope to the Clerk of the Court, directing that said envelope not be unsealed absent judicial order. In so doing, the Commissioner relied on Va.Code § 58.1-109, which prohibits the disclosure of state tax returns unless and until a judge orders that…