Roger W. Miller - Page 6

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               the Border Patrol station, or terminate the encounter at any                             
               time.  Reese did not provide Miranda warnings to petitioner                              
               or Goncalo at the airport or at anytime that day.  Reese had                             
               received training in how to determine, in a given situation,                             
               whether there is probable cause that a crime has been                                    
               committed.  Reese had also received training both at the                                 
               Border Patrol Academy and at numerous post-academy training                              
               courses in how to conduct appropriately an investigative                                 
               search.  In the course of Reese's 27-year career at the                                  
               Border Patrol, he had participated in approximately 30                                   
               narcotics seizures at the Bellingham airport and                                         
               approximately 40 currency seizures.                                                      
               Agency Relationships                                                                     
                   There was no formal or informal agreement to exchange                                
               information between the Internal Revenue Service (IRS) and                               
               the Border Patrol in Bellingham, Washington.  The IRS did                                
               not participate in the subject search and seizure.                                       
                   Special Agent James Howisey (Howisey), a Criminal                                    
               Investigation Division (CID) agent for the IRS, traveled to                              
               the DEA office in Blaine, Washington, approximately once a                               
               year while he was assigned to the Everett, Washington, IRS                               
               office.  Howisey met with DEA agents at the Blaine DEA                                   
               office to discuss IRS CID functions and describe types of                                
               cases that might make good tax cases.  When Howisey visited,                             





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