- 15 - 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 trialPage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 Next
Last modified: May 25, 2011