What is the test for subpoenaing an individual's income tax returns?

Establishing the relevancy of the materials sought, however, requires only that the issuer of an office subpoena demonstrate (in order to avoid a motion to quash), that the materials sought have a "reasonable relation to the subject matter under investigation and to the public purpose to be achieved" ( See Carlisle v. Bennett, 268 N.Y. 212, 217, 197 N.E. 220).

The court is unconvinced by defendant's bald assertion that "since income and wages are at issue here ... tax returns indicating this are both relevant and material...." ^* Absent a more substantial showing of relevancy by the defendant, the court will not compel the production of such records by the complainants. Surely, an unbridled intrusion into the private tax records of the individual complaining witnesses without a specific demonstration of their relevance, would only serve to discourage complainants from coming forth initially and making themselves continually available in criminal proceedings. People v. Sumpter, 75 Misc.2d 55, 347 N.Y.S.2d 670. That is not to say that defendant need make a showing that the tax records actually contain relevant information, but must merely set [137 Misc.2d 949] forth some factual predicate which would make it reasonably likely that the income tax returns will provide exculpatory material (See People v. Gissendanner, 48 N.Y.2d 543, 550, 423 N.Y.S.2d 893, 399 N.E.2d 924).