12345678910111213141516171819202122232425262728with Data Deletion Requirements (Doc. 847); Motion for Discovery re: Digital EvidenceSearch (Doc. 890); Motion for Leave to Place Additional Evidence on the Record (Doc. 897); Motion for Leave to File First Supplement to Motion for Order RequiringGovernment to Comply with Data Deletion Requirements (Doc. 926); Motion to SuppressAll Digital Data Evidence as a Sanction for Failure to Preserve Evidence (Doc. 931); Motionfor Sanctions for Discovery Violations re: Digital Evidence Search (Doc. 932); Motion toAmend/Correct (Doc. 934).
Citations in this order are to page numbers affixed to the top of documents bythe Court’s CMECF system, not to pages numbers in the documents themselves.- 2 -Although Defendant Rigmaiden represents himself and has no formal training in the law, hismotions and memoranda are thoroughly researched and factually detailed. The Court and its staff have read hundreds of pages of briefing and exhibits, and oral argument was held onMarch 28, 2013. After thorough consideration of the parties’ arguments, Defendant’s motionto suppress will be denied.
The government alleges that in 2007 and 2008, using the identities of deceased and living individuals, including their social security numbers, Defendant e-filed more than 1,200fraudulent tax returns claiming more than $3,000,000 in tax refunds. Doc. 873 at 3.
Inreliance on the fraudulent filings, the IRS deposited hundreds of thousands of dollars in bank accounts and debit cards maintained by Defendant and his co-conspirators. This order willdescribe only the most relevant portions of the year-long investigation that led to Defendant’sarrest.In June 2007, an IRS e-file provider notified the IRS that a large volume of tax returnshad been filed through its website by an unknown person using an automated process. IRSagents subpoenaed the subscriber information for one of the IP addresses from which a returnwas filed and learned that the IP address was associated with a Verizon Wireless broadband access card provided to a Travis Rupard in San Jose, California. This access card, which wasused to make a wireless connection between a computer and the Internet, became a key focusin the investigation. The access card will be referred to in this order as “the aircard.”
Case 2:08-cr-00814-DGC Document 1009 Filed 05/08/13 Page 2 of 52