In Re Grand Jury Proceedings (Henry Kluger, Deceased)

MESKILL, Circuit Judge:

The government appeals from an order entered in the United States District Court for the Eastern District of New York, McLaughlin, J., modifying a previous order entered in the same court by Judge Bramwell under Fed.R.Crim.P. 6(e). Judge Bramwell’s order granted to the Internal Revenue Service (IRS) access to grand jury materials for use in a civil tax matter against appellee, the estate of Henry Kluger, and Kluger’s widow, Debra Kluger. Judge McLaughlin’s modifying order 1 prohibited further disclosure of the grand jury materials and/or copies thereof pending a showing…