Charles E. Marquart, III - Page 8

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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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