Thomas J. Frisby v. United States

KENNEDY, Circuit Judge.

Plaintiff appeals the denial of his motion under Fed. R. Crim. P. 41(e) for the return of seized property. For the following reasons, we AFFIRM the decision of the District Court.

I

On February 2, 1994, a special agent from the Internal Revenue Service, Criminal In vestigation Division (“IRS-CID”) sought a search warrant for plaintiffs home and office. According to the affidavit in support of the warrant application, the IRS-CID had probable cause to believe that plaintiff had violated numerous federal tax laws.

After reviewing the warrant application and the supporting…