The IRS summons was upheld. “[E]ven if the notebooks were unlawfully seized, the Fourth Amendment’s exclusionary rule does not render the summonses unenforceable. First, even if the exclusionary rule applied, evidence may not be excluded when it is obtained based on information acquired independent of the tainted source. Murray v. United States, 487 U.S. 533, 573 (1988). Here, SA Brown has established that the investigation was initiated, and summonses were issued, based on information he obtained from the IRS analytical tool, based on a review of Mr. Feng’s tax records, and a review of public property records.” Feng v. United States, 2020 U.S. Dist. LEXIS 246162 (M.D. Fla. Dec. 11, 2020).
Based on prior experience with the defendant, the officer making the stop essentially knew that defendant still had a suspended DL at the time of the stop. United States v. Spence, 2021 U.S. App. LEXIS 256 (10th Cir. Jan. 4, 2021).*