- 9 - Respondent determined deficiencies in income tax resulting from unreported income earned from 1989 to 1993, as well as amounts due for failure to pay estimated tax. Discussion Petitioner contends that, under the principles of collateral estoppel, respondent is barred from contesting the District Court finding that petitioner's constitutional rights were violated in the search and seizure. We assume, for purposes of this proceeding, that petitioner's constitutional rights were violated by the seizure at the Bellingham airport. Cf. Houser v. Commissioner, 96 T.C. 184, 204 (1991). Assuming that his rights were violated, petitioner contends that the exclusionary rule must be applied if: (1) tax violations were within Reese's "zone of primary interest", (2) there was a demonstrable understanding that information gathered by one agency could be utilized by another, or (3) Reese did not act in good faith during the search and seizure. Petitioner further contends that all three of these things occurred and that all evidence obtained as a result of the seizure at the Bellingham airport should be suppressed in this case. Respondent maintains that none of the three circumstances describe thePage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 Next
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