CA1: Suit v. IRS for third-party records retention might state claim, remanded

The taxpayer’s third-party financial records suit was not barred by the Anti-Injunction Act. It was not against collection of a tax, but the government retaining records. Remanded to consider other issues as well. Harper v. Rettig, 2022 U.S. App. LEXIS 23025 (1st Cir. Aug. 18, 2022).

The question of lack of reasonable suspicion for a stop is raised for the first time on appeal. The record as a whole supports that there was. United States v. Deluca, 2022 U.S. App. LEXIS 23003 (10th Cir. Aug. 18, 2022).*

There was reasonable suspicion for defendant’s stop based on a call to 911 from a citizen informant whose information was substantially corroborated. United States v. South, 2022 U.S. App. LEXIS 23015 (4th Cir. Aug. 18, 2022).*

Where the wiretap was valid, the resulting search based on that probable cause of defendant’s home was valid. United States v. Barronette, 2022 U.S. App. LEXIS 23018 (4th Cir. Aug. 18, 2022).*

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