United States v. Lefkowitz

OPINION

TAKASUGI, District Judge.

Defendant Albert Lefkowitz (herein “Lefkowitz”), Patricia Sullivan (herein “Sullivan”), and Edward Babic (herein “Babic”) have moved this court to suppress evidence seized by Internal Revenue Service (herein “IRS”) agents pursuant to a search warrant. Adjudication of this motion rests upon the sufficiency of the affidavits of Martin Laffer (herein “Laffer”), Special Agent for the Criminal Investigation Division of the IRS, in establishing probable cause to search and seize the items sought to be suppressed. Accordingly, analysis of the present motion must begin…