S.D.N.Y.: “All records” search warrant was authorized by the showing of PC

“All records” search was authorized by the showing of probable cause. And, “[g]iven the complex nature of the criminal scheme and the number of years in which it was ongoing, a lack of a specific time frame in the search warrants is not sufficient in of itself to render the warrants constitutionally overbroad. See United States v. Gotti, 42 F. Supp. 2d 252, 274 (S.D.N.Y. 1999) (lack of time limitation did not render warrant defective).” United States v. Hernandez, 2010 U.S. Dist. LEXIS 719 (S.D. N.Y. January 6, 2010)*:

However, the nature of the location and related alleged criminal activity as described by the affidavit indicates that the “all records” exception is applicable to this search. See Nat’l City Trading Corp. v. United States, 635 F.2d 1020, 1026-27 (2d Cir. 1980). “When the criminal activity pervades that entire business, seizure of all records of the business is appropriate, and broad language used in warrants will not offend the particularity requirements.” United States Postal Serv. v. C.E.C. Servs., 869 F.2d 184, 187 (2d Cir. 1989); see also United States v. Sugar, 606 F. Supp. 1134 (S.D.N.Y. 1985). The affidavit describes a number of facts that indicate the business at the Clearfield Office location was thoroughly permeated with criminal activity: there was little activity for several months after signing the lease; the office was not used during normal business hours but typically only at night; three different business names related to the preparation of tax returns were associated with the office despite being only one business; maintenance staff never saw customers going in or out of the office; EFINs registered to different locations and individuals were nevertheless traced back to the location; and high rates of fraudulent returns were filed from EFINs associated with the location. “[I]t is not necessary that the affidavit…set forth specific factual evidence demonstrating that every part of the enterprise in question is engaged in fraud…[r]ather, the affidavit need contain only sufficient factual evidence of fraudulent activity from which a magistrate could infer that those activities are just the tip of the iceberg.” United States v. Burke, 718 F. Supp. 1130, 1140 (S.D.N.Y. 1989) (but refusing to apply exception because of two discrete businesses, only one of which permeated by fraud). Based on the information provided by the affidavit, at the Clearfield Street Office, “criminal activity permeates much of the business,” Dinero Express, Inc. 2000 WL 254012 at *10, and there was little that could be done to further cabin the scope of the search at that location, C.E.C. Servs., 869 F.2d at 187 (noting that it would be “virtually impossible to segregate documents” where most of the business was likely involved in criminal activities). “The complexity of an illegal scheme may not be used as a shield to avoid detection when the State has demonstrated probable cause to believe that a crime has been committed and probable cause to believe that evidence of this crime is in the suspect’s possession.” Andresen v. Maryland, 427 U.S. 463, 482 (1976).