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IRS Search Warrant Handbook 2009

IRS Search Warrant Handbook 2009

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Published by: mary eng on Apr 11, 2013
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SEARCH WARRANT HANDBOOK
Office of Chief Counsel
Criminal Tax Division
2009
IRS-ACLU 00202
 
PREFACE
Criminal Tax attorneys frequently provide legal advice to Criminal Investigation
personnel with respect to search warrant applications. To assist in evaluating suchapplications, this handbook provides an overview of search warrant law, The overview
provided herein is not intended to take the place of thorough legal research with respectto a particular search warrant application.This handbook does not create or confer any rights, privileges, or benefits on any.person, It is not intended to have the force of faw or of a statement of Internal Revenue
Service policy,
See United States v. Caceres,
440 U.S. 741 (1979),s/Edward F. Cronin
EDWARD F. CRONINDivision Counsel/Associate Chief Counsel(Criminal Tax)Internal Revenue Service
IRS-ACLU 00203
 
TABLE OF CONTENTS
INTRODUCTION ............
.....................................................................................
1
A, Primary Authorities .....................................................................................
2
1,
Fourth Amendment ..........................................................................
2
2,
Federal Rules of Criminal Procedure, Rule 41 .............
..................
3B.
Primary Legal Issues
...............................................
~ ..................................
4
1.
Reasonable Expectation of Privacy .................................................
4
2.
Probable Cause ...........
i ..........................................
" .........................
4
3.
Particularity ......................................................................................
5
REASONABLE EXPECTATION OF PRIVACY ....................................................
A.
Subjective Expectation of Privacy ..............................................................
5
B.
Reasonableness ..............................................
¯ ...........................................
6
PROBABLE CAUSE ................................................................
i ............................
9
A.
Standards of Review ........................
~ ...........................
: ..............................
9
B.
Factual Showing ...............................
~ .......................................................
10
C.
Agent’s Conclusions .....................
........................., .................................
10
D.
Informants ................................................................................................
12
1.
Totality-of-the-Circumstances Analysis ............................
............
122.
Factors Considered ....................
" ...................................................
133.
Criminal Activity of informants .......................................................
14
4~
Anonymous and Confidential Informants .......................................
15
5.
Corroboration ................................................................................
15
E.
Staleness ................................................................................................
17
1.
Factors ................................................................................
, .........
18
2.
Ongoing Pattern of Criminal Activity .................................
............
18
IRS-ACLU 00204

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