- 11 - 459; Grimes v. Commissioner, supra at 289. Estimations of an officer's zone of primary interest might also include whether an officer likely contemplated the particular challenged use of the evidence at the time of seizure and, if so, whether such use likely motivated him or her. See Tirado v. Commissioner, supra at 311. As a member of the Border Patrol, Reese's primary function was to enforce immigration laws of the United States. As a secondary function, Reese was authorized by the DEA and Customs Service to enforce certain Federal narcotics and currency laws. On the day of the subject search and seizure, Reese was assigned to surveillance at the Bellingham airport and bus station. Considering his primary and secondary functions and specific assignment on the day the search and seizure occurred, we conclude that tax concerns were not within Reese's zone of primary interest. See Grimes v. Commissioner, supra at 290 (enforcement of civil tax law secondary to FBI agent); Tirado v. Commissioner, supra at 314 (DEA agents have no general motivating interest to assist enforcement of civil tax obligations). Although incongruous conduct of a seizing officer might affect our determination of an officer's zone of primary interest, e.g., Tirado v. Commissioner, supra at 312, wePage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 Next
Last modified: May 25, 2011