{"id":2112,"date":"2008-05-29T05:48:36","date_gmt":"2008-05-29T05:48:36","guid":{"rendered":""},"modified":"-0001-11-30T00:00:00","modified_gmt":"2008-05-29T05:48:36","slug":"en-US","status":"publish","type":"post","link":"http:\/\/fourthamendment.com\/?p=2112","title":{"rendered":"Probable cause not needed in IRS summons enforcement action"},"content":{"rendered":"<p>IRS summons enforcement action does not require that the IRS show probable cause to believe that it will find anything. All that is needed under <a href=\"http:\/\/caselaw.lp.findlaw.com\/scripts\/getcase.pl?court=us&amp;vol=379&amp;invol=48\"><em>Powell<\/em><\/a> is a legitimate purpose. United States v. Schlabach, 2008 U.S. Dist. LEXIS 41353 (E.D. Wash. April 18, 2008).*<\/p>\n<p>The justifiable extension of the detention was reasonable when it was caused by the language barrier between the officer and the defendant. <a href=\"http:\/\/www.ca5.uscourts.gov\/opinions\/unpub\/06\/06-31123.0.wpd.pdf\">United States v. Martinez<\/a>, 2008 U.S. App. LEXIS 11267 (5th Cir. May 27, 2008) (unpublished).*<\/p>\n<p>Temporary tag in the window was properly displayed and the videotape showed it, so the stop based on its being improperly displayed was invalid. United States v. Ontiveros-Salazar, 2008 U.S. Dist. LEXIS 41248 (D. Utah May 22, 2008).*<\/p>\n<p>&#8220;The transcript of the motion to suppress in Davenport&#8217;s case bears witness to Davenport having had &#8216;both the incentive and the, opportunity to fully and fairly litigate the issues in the criminal proceeding,&#8217; <em>Pattershall v. Jenness<\/em>, 485 A.2d 980, 983 (Me. 1984), and under these circumstances, it would be fair to preclude Davenport from raising his probable cause for arrest argument as well as his investigatory stop claim.&#8221; Davenport v. City of Caribou, 2008 U.S. Dist. LEXIS 41448 (D. Me. May 22, 2008).*<\/p>\n","protected":false},"excerpt":{"rendered":"<p>b2evALnk.b2WPAutP <a class=\"more-link\" href=\"http:\/\/fourthamendment.com\/?p=2112\">Continue reading <span class=\"meta-nav\">&rarr;<\/span><\/a><\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"","ping_status":"pingsdone","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-2112","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"http:\/\/fourthamendment.com\/index.php?rest_route=\/wp\/v2\/posts\/2112","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/fourthamendment.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/fourthamendment.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/fourthamendment.com\/index.php?rest_route=\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"http:\/\/fourthamendment.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=2112"}],"version-history":[{"count":0,"href":"http:\/\/fourthamendment.com\/index.php?rest_route=\/wp\/v2\/posts\/2112\/revisions"}],"wp:attachment":[{"href":"http:\/\/fourthamendment.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=2112"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/fourthamendment.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=2112"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/fourthamendment.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=2112"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}