Church of Scientology of California, a non-profit corporation, Plaintiff

                                       v.

     Internal Revenue Service, Donald C. Alexander, Commissioner of Internal

    Revenue, Department of the Treasury of the United States, William Simon,

           Secretary of the Treasury of the United States, Defendants.

                                No. CV74-3465-RJK

                 United States District Court;  C.D. California.

                                    12/12/74



  KELLEHER, District Judge.

  Findings of Fact and Conclusions of Law Re:  Denial of Plaintiff's Motion for

                 Order to Show Cause and Preliminary Injunction

  *1 Plaintiff filed a motion for an order to show cause re:  preliminary

 injunction requiring the Defendants to produce immediately for inspection and

 copying any and all records of the Internal Revenue Service relating or

 pertaining to the activities, operation or conduct of the Church of Scientology

 of California, indexed under the name of Scientology, Church of Scientology, or

 Church of Scientology of California.  In support of its motion Plaintiff

 submitted a memorandum of points and authorities and the affidavit of Reverend

 James C. Mulligan.  Thereafter, Defendants filed their opposition to

 Plaintiff's motion.

  The matter came on for hearing before this Court on December 2, 1974, at 10:00

 A. M.  Appearing for Plaintiff was Joel Kreiner, Attorney At Law.  Appearing on

 behalf of the Defendants was Assistant United States Attorney Arthur M.

 Greenwald.

  The Court, having considered the contents of the pleadings, memoranda and

 affidavit filed, as well as the arguments of counsel, makes the following

 findings of fact and conclusions of law, as required by Rule 52(a) of the

 Federal Rules of Civil Procedure:

                                Findings of Fact

  1. On November 26, 1974, Plaintiff filed a complaint entitled, "Verified

 Complaint for Injunction Against the Unlawful Withholding of Records and for

 Order for Production of Records Pursuant to Section 552 of Title 5, United

 States Code, the Freedom of Information Act".

  2. On November 26, 1974, Plaintiff filed a motion for an order to show cause

 re:  preliminary injunction to enjoin withholding of records and compel

 production of records with supporting memorandum of points and authorities and

 affidavit of the Reverend James C. Mulligan.

  3. On November 27, 1974, Defendants filed their opposition to Plaintiff's

 motion.

  4. This Court considers Plaintiff's motion as one requesting a preliminary

 injunction requiring the Defendants to produce immediately for inspection and

 copying any and all records of the Internal Revenue Service relating or

 pertaining to the activities, operation or conduct of the Church of Scientology

 of California, indexed under the name of Scientology, Church of Scientology, or

 Church of Scientology of California.

                               Conclusions of Law

  1. This Court has jurisdiction over these proceedings in accordance with

 Section 552 (a)(3) of Title 5, United States Code and Rule 65(a) of the

 Federal Rules of Civil Procedure.

  2. Plaintiff has failed to make a clear showing of probable success upon trial

 and possible irreparable harm;  therefore, the injunctive relief requested

 cannot be granted.  Checker Motor Corp. v. Chrysler Corp., 405 F. 2d 319,

 323 (2d Cir. 1969);  Dymo Industries, Inc. v. Tapeprinter, Inc., 326 F. 2d

 141 (9th Cir. 1964).

  3. Defendants shall be permitted to answer or otherwise respond to Plaintiff's

 complaint within 60 days after service of a copy of summons and complaint in

 accordance with Rule 12(a) of the Federal Rules of Civil Procedure.

  4. Plaintiff's request for a preliminary injunction is denied without

 prejudice.