The IRS summons in a cryptocurrency investigation, the government satisfied the Powell standard with the exception of a proper time limitation on the years covered. Similar is Zietzke v. United States, 2019 U.S. Dist. LEXIS 204274 (W.D. Wash. Nov. 25, 2019), with the same parties and outcome. Zietzke v. United States, 2020 U.S. Dist. LEXIS 8675 (N.D. Cal. Jan. 17, 2020).
The district court will not second guess the USMJ’s conclusion there was probable cause for the search warrant based on the well-known standard of review of affidavits. As for whether a pickup truck could be searched as a part of a warrant for the residence, there was no showing that the pickup was not on the curtilage and thus not subject to search. As for the particularity of the search warrant, the evidence is lacking whether the attachment was present, so an evidentiary hearing will be required for that. United States v. Romeu, 2020 U.S. Dist. LEXIS 8717 (M.D. Pa. Jan. 17, 2020).*