Jones v. Commissioner
United States Tax Court
Ps contend that R's criminal investigators, after uncovering sufficient information from which a criminal case could have been opened, instead referred the case for civil examination. Ps further contend that R's civil examiner knowingly used the civil examination process to obtain additional evidence for purposes of supplying it to R's criminal investigators for prosecution in violation of P's Fourth Amendment rights.
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Ps contend that R's criminal investigators, after uncovering sufficient information from which a criminal case could have been opened, instead referred the case for civil examination. Ps further contend that R's civil examiner knowingly used the civil examination process to obtain additional evidence for purposes of supplying it to R's criminal investigators for prosecution in violation of P's Fourth Amendment rights. Held, even if R's agents did violate P's constitutional rights, in the setting of this civil case, the exclusionary rule will not be employed.
1Opinion of the Court
GERBER, Judge:
Petitioners have moved to suppress evidence allegedly obtained by respondent through trickery, deceit, and misrepresentation. Petitioners contend that respondent’s agents improperly obtained information to be used in a criminal prosecution under the guise of a civil examination. Essentially, petitioners contend: (1) That respondent’s criminal investigators, during a preliminary inquiry, developed sufficient information from which a full-scale investigation could have been commenced; (2) that instead, the matter was referred to a revenue agent ostensibly for civil examination but…
2Cases cited31 opinions
- Mapp v. OhioSupreme Court of the United States · 1961
- United States v. LeonSupreme Court of the United States · 1984
- Franks v. DelawareSupreme Court of the United States · 1978
- United States v. CalandraSupreme Court of the United States · 1974
- Nix v. WilliamsSupreme Court of the United States · 1984
26 more not listed; retrieve them via the Exa API.
3Cited by27 opinions
- Ewing v. Comm'rUnited States Tax Court · 2004
- Porter v. Comm'rUnited States Tax Court · 2008
- Wilson v. CommissionerCourt of Appeals for the Ninth Circuit · 2013
- Commissioner v. NealCourt of Appeals for the Eleventh Circuit · 2009
- John E. Shimota and Nan B. Shimota v. The United StatesCourt of Appeals for the Federal Circuit · 1991
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