Dr. Jack L. Marvin, Patricia Marvin v. United States

FAGG, Circuit Judge.

The Marvins seek return of records concerning Dr. Marvin’s chiropractic practice which were seized by Internal Revenue Service agents in the course of a criminal tax investigation. The district court denied their motion brought pursuant to Federal Rule of Criminal Procedure 41(e). We have been informed that all of the original records have been returned to the Marvins, but that the IRS has retained copies of documents reflecting financial information. Hence, the question before us is whether the IRS may retain these copies. We affirm in part and reverse in part.

Kenneth…