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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, we
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