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two Federal agencies were involved, the Court of Appeals for the
Second Circuit found that there was no cooperative agreement
between the Federal narcotics agents and the IRS. In the
circumstances, the court held, the narcotics agents would not be
deterred from illegal searches if the evidence they seized were
excluded in a Federal civil tax proceeding. See also Grimes v.
Commissioner, 82 F.3d 286, 290 (9th Cir. 1996); Wolf v.
Commissioner, 13 F.3d 189, 194-196 (6th Cir. 1993), affg. T.C.
Memo. 1992-432; Black Forge, Inc. v. Commissioner, 78 T.C. 1004,
1011-1012 (1982); Guzzetta v. Commissioner, 78 T.C. 173, 180-182
(1982).
During the hearing on his motion, petitioner tried to elicit
testimony that would establish the existence of a cooperative
agreement between respondent and the officers who searched
petitioner's house. He failed to do so and has now abandoned his
contention that any such agreement existed. As a result,
petitioner has abandoned his primary argument for excluding the
documents in issue and now relies on an alternate argument to
justify exclusion.
Petitioner contends that to preserve judicial integrity,
"egregious" police misconduct would justify the exclusion of
evidence in a civil tax proceeding without regard to the
allegedly misbehaving officers' "zone of interest". He supports
this proposition by citing Orhorhage v. INS, 38 F.3d 488 (9th
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