{"id":53021,"date":"2022-08-20T08:01:23","date_gmt":"2022-08-20T13:01:23","guid":{"rendered":"http:\/\/fourthamendment.com\/?p=53021"},"modified":"2022-08-20T08:01:40","modified_gmt":"2022-08-20T13:01:40","slug":"ca1-suit-v-irs-for-third-party-records-retention-might-stage-claim-remanded","status":"publish","type":"post","link":"https:\/\/fourthamendment.com\/?p=53021","title":{"rendered":"CA1: Suit v. IRS for third-party records retention might state claim, remanded"},"content":{"rendered":"\n<p>The taxpayer\u2019s 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. <a href=\"http:\/\/media.ca1.uscourts.gov\/pdf.opinions\/21-1316P-01A.pdf\">Harper v. Rettig<\/a>, 2022 U.S. App. LEXIS 23025 (1st Cir. Aug. 18, 2022).<\/p>\n\n\n\n<p>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. <a href=\"https:\/\/www.ca10.uscourts.gov\/sites\/ca10\/files\/opinions\/010110726371.pdf\">United States v. Deluca<\/a>, 2022 U.S. App. LEXIS 23003 (10th Cir. Aug. 18, 2022).*<\/p>\n\n\n\n<p>There was reasonable suspicion for defendant\u2019s stop based on a call to 911 from a citizen informant whose information was substantially corroborated. <a href=\"https:\/\/www.ca4.uscourts.gov\/opinions\/204359.U.pdf\">United States v. South<\/a>, 2022 U.S. App. LEXIS 23015 (4th Cir. Aug. 18, 2022).*<\/p>\n\n\n\n<p>Where the wiretap was valid, the resulting search based on that probable cause of defendant\u2019s home was valid. <a href=\"https:\/\/www.ca4.uscourts.gov\/opinions\/194123.P.pdf\">United States v. Barronette<\/a>, 2022 U.S. App. LEXIS 23018 (4th Cir. Aug. 18, 2022).*<\/p>\n","protected":false},"excerpt":{"rendered":"<p>The taxpayer\u2019s 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 &hellip; <a class=\"more-link\" href=\"https:\/\/fourthamendment.com\/?p=53021\">Continue reading <span class=\"meta-nav\">&rarr;<\/span><\/a><\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[35,79],"tags":[],"class_list":["post-53021","post","type-post","status-publish","format-standard","hentry","category-reasonable-suspicion","category-third-party-doctrine"],"_links":{"self":[{"href":"https:\/\/fourthamendment.com\/index.php?rest_route=\/wp\/v2\/posts\/53021","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/fourthamendment.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/fourthamendment.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/fourthamendment.com\/index.php?rest_route=\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/fourthamendment.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=53021"}],"version-history":[{"count":2,"href":"https:\/\/fourthamendment.com\/index.php?rest_route=\/wp\/v2\/posts\/53021\/revisions"}],"predecessor-version":[{"id":53023,"href":"https:\/\/fourthamendment.com\/index.php?rest_route=\/wp\/v2\/posts\/53021\/revisions\/53023"}],"wp:attachment":[{"href":"https:\/\/fourthamendment.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=53021"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/fourthamendment.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=53021"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/fourthamendment.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=53021"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}