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D.Neb.: Defendant's cooperation with IRS civil audit was not by deception in not telling defendant he could be charged

By John Wesley Hall, Jr.

While the government cannot use an IRS civil audit to investigate an IRS criminal case, that does not make a later criminal case automatically a violation of the Fourth or Fifth Amendment. Defendant’s cooperation was not induced by trickery just by not telling him that a criminal case could result. United States v. Koning, 2010 U.S. Dist. LEXIS 141148 (D. Neb. December 17, 2010): There is no showing Baisden was detained, mandated or forced to attend any meetings with the IRS or to produce documents. Although “a consent search is unreasonable under the Fourth Amendment if the consent was induced by deceit, trickery or misrepresentation of the Internal Revenue agent,” (U.S. v. Powell, 835 F.2d 1095, 1098 (5th Cir. 1988)), the defendant has made no showing of IRS misconduct...continue to full post

Full post as published by Fourth Amendment on February 11, 2011 (boomark / email).