Defendant\u2019s claim that the IRS acted in bad faith to acquire information via a tax audit when it was planning to prosecute him did not rise to a Fourth [or Fifth] Amendment violation. United States v. Baisden, 2010 U.S. Dist. LEXIS 140012 (D. Neb. December 17, 2010):<\/p>\n
There is no showing Baisden was detained, mandated or forced to attend any meetings with the IRS or to produce documents. Although “a consent search is unreasonable under the Fourth Amendment if the consent was induced by deceit, trickery or misrepresentation of the Internal Revenue agent,” (U.S. v. Powell, 835 F.2d 1095, 1098 (5th Cir. 1988)), the defendant has made no showing of IRS misconduct. Baisden consented to cooperate with the IRS by producing the documents requested by that agency. His Fourth Amendment rights were not violated. See, United States v. Irvine, 699 F.2d 43, 46 (1st Cir.1983) (records obtained during an IRS interview were not suppressed under the Fourth Amendment where the agent made no affirmative misrepresentations); United States v. Sclafani, 265 F.2d 408, 414-415 (2d Cir.1959) (holding that to obtain valid consent under the Fourth Amendment to review records for a civil audit, the taxpayer need not be told the government may commence criminal rather than civil proceedings with the records disclosed); U.S. v. Kaatz, 705 F.2d 1237, 1243 (10th Cir. 1983) (holding suppression of evidence obtained during a civil audit was not warranted where nothing in the record showed the defendants were misled by anything the IRS agent did or said. “Failure to warn that a criminal investigation may ensue is not fraud, deceit, or trickery.”).<\/p><\/blockquote>\n
Defendant was legally stopped, so his flight from the car was an abandonment [wouldn\u2019t it be even if he was illegally stopped?]. The gun was seen in plain view anyway. United States v. Gaines, 2011 U.S. Dist. LEXIS 5133 (S.D. Ga. January 19, 2011).*<\/p>\n
Consent is a question of fact, and the only evidence is the government\u2019s and it prevails. The argument to the USDJ that the witnesses just should not have been believed is unavailing. United States v. Perry, 2010 U.S. Dist. LEXIS 140000 (W.D. Tenn. November 23, 2010),* adopted 2011 U.S. Dist. LEXIS 5408 (W.D. Tenn. January 19, 2011).*\t<\/p>\n","protected":false},"excerpt":{"rendered":"
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