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hearingtrialappellant
hearingtrialappellant

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Tweel; U.S. v.

Facts

The Internal Revenue Service (IRS) audited appellant's tax returns for certain years. An IRS agent denied that a special agent was involved which led to the belief that it was a civil investigation. The agent failed to disclose that the audit was not routine and was conducted at the request of the Department of Justice. Appellant was convicted of conspiring to defraud the United States by obstructing the lawful functions of the IRS, tax evasion, and making false statements in a tax return.

The Internal Revenue Service (IRS) audited appellant's tax returns for certain years. An IRS agent denied that a special agent was involved which led to the belief that it was a civil investigation. The agent failed to disclose that the audit was not routine and was conducted at the request of the Department of Justice. Appellant was convicted of conspiring to defraud the United States by obstructing the lawful functions of the IRS, tax evasion, and making false statements in a tax return.

Issue

Whether the evidence obtained by the IRS agent was admissible given that appellant's consent was allegedly obtained through deception.

Whether the evidence obtained by the IRS agent was admissible given that appellant's consent was allegedly obtained through deception.

Rule

A consent search is unreasonable under the Fourth Amendment if the consent was induced by the deceit, trickery or misrepresentation of the Internal Revenue agent.

A consent search is unreasonable under the Fourth Amendment if the consent was induced by the deceit, trickery or misrepresentation of the Internal Revenue agent.

Analysis

The court found that the IRS agent's failure to inform the appellant of the criminal nature of the investigation was a deliberate deception that misled the appellant. This deception was material and constituted a violation of the appellant's rights, leading to the conclusion that the consent given for the search was not valid.

The court found that the IRS agent's failure to inform the appellant of the criminal nature of the investigation was a deliberate deception that misled the appellant. This deception was material and constituted a violation of the appellant's rights, leading to the conclusion that the consent given for the search was not valid.

Conclusion

The court remanded the case for a hearing to determine whether any evidence was tainted due to the IRS agent's deceptive practices, and if so, that evidence must be suppressed.

The court remanded the case for a hearing to determine whether any evidence was tainted due to the IRS agent's deceptive practices, and if so, that evidence must be suppressed.

Who won?

The appellant prevailed because the court agreed that the IRS agent's conduct constituted a violation of his rights, necessitating a new trial if evidence was found to be tainted.

The appellant prevailed because the court agreed that the IRS agent's conduct constituted a violation of his rights, necessitating a new trial if evidence was found to be tainted.

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