People v. Hernandez

On October 1, 1971, a district court judge signed a warrant authorizing a search of defendants’ home for narcotics. The warrant was executed promptly. In addition to a substance thought to be heroin, several items of personal property and $2,450 in cash were also seized. On October 6,. 1971, the Internal Revenue Service assessed a tax deficiency of $3,133.84 against defendant Frank Hernandez. The very next day the IRS served upon the Saginaw Police Department a tax levy demanding that it turn over to the IRS all monies in the department’s possession belonging to defendant Frank Hernandez. The…