Police initiated arresting defendant outside his home, and he fled into his house to avoid it. The warrantless entry into his home was justified by probable cause for the arrest and exigent circumstances of both destruction of evidence and hot pursuit, so the entry was valid. United States v. Cruz, 2020 U.S. App. LEXIS 32055 (10th Cir. Oct. 9, 2020).
The taxpayer doesn’t show the IRS’s summonses in a criminal investigation are improper or outside its jurisdiction. Williams Dev. & Constr. v. United States, 2020 U.S. Dist. LEXIS 187212 (D. S.D. Oct. 8, 2020).*