Proesel v. Commissioner
United States Tax Court
As part of an intensive investigation to identify persons who may be evading taxes by use of foreign bank accounts, the IRS obtained the name of B, a partnership, through an admittedly illegal search and seizure. The IRS subsequently began a civil tax audit of B, and all information obtained during the audit was provided voluntarily by B's accountant.
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As part of an intensive investigation to identify persons who may be evading taxes by use of foreign bank accounts, the IRS obtained the name of B, a partnership, through an admittedly illegal search and seizure. The IRS subsequently began a civil tax audit of B, and all information obtained during the audit was provided voluntarily by B's accountant. As a result of the audit, statutory notices of deficiency were issued to the partners of B, in which certain operating losses were disallowed. Ps filed a motion to suppress evidence and to quash the notices, or in the alternative, to shift to…
1Opinion of the Court
OPINION
Simpson, Judge:
This matter is before us on the petitioners’ motion in which they ask this Court to suppress evidence and to quash the statutory notice of deficiency on the ground that the information on which the notice was based was obtained as a result of an illegal search and seizure conducted by the Commissioner. In the alternative, the petitioners move that the burden of producing and going forward with proof be shifted to the Commissioner.
The issue in this case involves a deduction for partnership losses which the petitioner James Y. Proesel claimed with respect to his alleged…
2Cases cited33 opinions
- Wong Sun v. United StatesSupreme Court of the United States · 1963
- Mapp v. OhioSupreme Court of the United States · 1961
- Jackson v. DennoSupreme Court of the United States · 1964
- Brown v. IllinoisSupreme Court of the United States · 1975
- Weeks v. United StatesSupreme Court of the United States · 1914
28 more not listed; retrieve them via the Exa API.
3Cited by50 opinions
- Abrams v. CommissionerUnited States Tax Court · 1984
- Llorente v. CommissionerUnited States Tax Court · 1980
- Riland v. CommissionerUnited States Tax Court · 1982
- Vallone v. CommissionerUnited States Tax Court · 1987
- Graham v. CommissionerUnited States Tax Court · 1984
45 more not listed; retrieve them via the Exa API.