Home -> Law Blog Directory -> Criminal Law Blogs -> Fourth Amendment

Criminal Law

: Fourth Amendment

N.D. Fla.: Officers violated curtilage to get PC for SW

By John Wesley Hall, Jr.

In a "tax protester" suit, an IRS summons and levies comply with the Fourth Amendment. Marranca v. United States IRS, 2009 U.S. Dist. LEXIS 27831 (W.D. N.Y. March 31, 2009)*: Fourth Amendment protections apply in the IRS tax collection context only when the property sought by levy is unobtainable without an intrusion of privacy. See GM Leasing Corp., 429 U.S. at 351-52; Maisano v. Welcher, 940 F.2d 499, 502-03 (9th Cir. 1991) ("In applying the Fourth Amendment to IRS seizures of taxpayers' property, the Supreme Court indicates that the key issue is whether the seizure involves an invasion of privacy.") Since the Notice of Levy in this case was served on Petitioners employer, Petitioner had no reasonable expectation of privacy and the Fourth Amendment warrant requirement is therefore not implicated...continue to full post

Full post as published by Fourth Amendment on April 07, 2009 (boomark / email).