United States v. Claude Jobin, D/B/A Jobin Associates, Inc.

COFFIN, Chief Judge.

This is a government appeal, pursuant to 18 U.S.C. § 3731, from an order granting a motion to suppress evidence obtained in violation of Internal Revenue Service guidelines. Relying upon United States v. Leah ey, 434 F.2d 7 (1st Cir. 1970), the district court ordered the exclusion of all oral statements and records obtained from the taxpayer defendant as a result of certain specified interviews. We affirm in part, and reverse in part.

In the underlying criminal tax prosecution, defendant-appellee Claude Jobin and Embassy Homes, Inc. were charged with thirteen counts of…