D.Minn.: Broad SW in tax investigation on one false return justified breadth of SW because it was likely other taxes were not paid, too

The nature of the probable cause and when it was found was justification for broad search warrant for records in a tax investigation. “But, unlike in Rickert, the investigation in this case began with broader data collected by the IRS SDC and analyzed by SA Pitzen, which suggested many tax returns filed through Number 1 Tax were falsified. SA Pitzen’s further investigation into four particular instances corroborated data that pointed to a broader scheme. The warrant was correspondingly broad, without being overly broad, to collect the relevant business files of Number 1 Tax.” United States v. Brown, 2019 U.S. Dist. LEXIS 209962 (D.Minn. Dec. 5, 2019).

Even if the first two search warrants were constitutionally infirm, nothing of evidentiary value was obtained by those searches, so they have no affect on the third search warrant for attenuation purposes. Failure to include something wasn’t material for Franks purposes. United States v. Elmore, 2019 U.S. Dist. LEXIS 210083 (W.D. Ky. Dec. 3, 2019).*

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