Legal Opinion
United States v. Iva L. McKee
Court of Appeals for the Sixth Circuit
Decided September 27, 1999No. 98-5413PublishedCited by 26 opinions
1Opinion of the Court
OPINION
NATHANIEL R. JONES, Circuit Judge.
Defendant-Appellant Iva L. McKee appeals her conviction for tax fraud on the grounds that (1) the evidence against her should have been suppressed because the Internal Revenue Service’s (“IRS”) investigation violated her constitutional rights, and (2) the IRS failed to comply with its own regulations during the course of its investigation against her. We affirm McKee’s conviction, but not without reservations.
I
A
This case illustrates that the substantive distinction between an IRS civil audit and a criminal tax investigation is not always clear. As the…
2Cases cited28 opinions
- Kastigar v. United StatesSupreme Court of the United States · 1972
- Beckwith v. United StatesSupreme Court of the United States · 1976
- United States v. CaceresSupreme Court of the United States · 1979
- United States v. Darrell Chip Wadena, United States of America v. Jerry Joseph Rawley, Jr., United States of America v. Rick ClarkCourt of Appeals for the Eighth Circuit · 1998
- United States v. Alice E. LeaheyCourt of Appeals for the First Circuit · 1970
23 more not listed; retrieve them via the Exa API.
3Cited by26 opinions
- United States v. Kenneth P. Kontny and Joann L. KontnyCourt of Appeals for the Seventh Circuit · 2001
- Oxford Capital Corp. v. United StatesCourt of Appeals for the Fifth Circuit · 2000
- United States v. Ralph RohnerCourt of Appeals for the Sixth Circuit · 2015
- United States v. RutherfordCourt of Appeals for the Sixth Circuit · 2009
- United States v. YipCourt of Appeals for the Ninth Circuit · 2010
21 more not listed; retrieve them via the Exa API.