United States v. Adams

SELYA, Circuit Judge.

Defendant-appellant Charles Adams, an unabashed opponent of the tax laws, advances two discrete claims of error re garding his convictions on charges of conspiracy and tax evasion. One claim, which raises a question of first impression at the federal appellate level, implicates the lawfulness of a premises search conducted by armed agents of the Internal Revenue Service (IRS). The other claim challenges the district court’s jury instructions. After careful consideration, we reject his claims and affirm the judgment below.

This appeal arises out of the same indictment and…