Kivela v. Department of Treasury

The issue in this case is whether the Fourth Amendment1 exclusionary rule precludes the use of unconstitutionally seized evidence in a Michigan jeopardy tax assessment proceeding. The majority states that under the federal rule the illegally seized evidence may be used in this civil tax case. Mallett, J., ante at *240224-225.2 I disagree. I dissent because I believe that under the prevailing federal authority, the exclusionary rule clearly precludes use of the evidence in this jeopardy tax proceeding. This conclusion is based on the quasi-criminal nature of the tax fraud penalties and of the…