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rule works to preserve judicial integrity). Petitioner
urges the application of a negligence standard of bad faith
and relies in part on events occurring at the Border Patrol
station subsequent to the seizure of cash at the airport.
Petitioner recognizes that Reese's conduct at the airport
was "not a significant departure from the rules of
engagement enjoyed by border patrol agents at the border."
We are not persuaded that Reese's actions are the type of
egregious violations that should lead to exclusion of
evidence other than as previously ordered by the District
Court. Even in cases where questionable conduct is
attributable to IRS agents, suppression of evidence
generally is not a suitable sanction in a civil tax case.
Weiss v. Commissioner, 919 F.2d 115, 118-119 (9th Cir.
1990), affg. T.C. Memo. 1988-586; Jones v. Commissioner, 97
T.C. 7, 27 (1991). Nothing about this case causes us to
reexamine the consistent refusal of courts to apply the
exclusionary rule in this context.
We have considered the other arguments of the parties,
and they are either without merit or unnecessary in view of
our resolution of the issues. There is no basis for
suppressing evidence in this case.
An Order calendaring
this case for further trial
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