Vander Linden v. United States

ORDER

O’BRIEN, District Judge.

PRELIMINARY STATEMENT

The matter before the Court is plaintiffs’ motion to suppress certain evidence obtained by the Internal Revenue Service (IRS) and to quash the tax assessments of income tax, civil fraud penalties and interest based upon said evidence. Specifically, the issue before the Court is whether the United States Government can now use, as the basis for tax assessments and civil fraud penalties, evidence which this Court has previously found was obtained from an illegal search and seizure and which, as a consequence, was previously suppressed by an…