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States v. McKee, 192 F.3d 535, 542 (6th Cir. 1999); United States
v. Peters, 153 F.3d 445, 451 (7th Cir. 1998) (“A consensual
search is unreasonable under the Fourth Amendment or violative of
due process under the Fifth Amendment if the consent was induced
by fraud, deceit, trickery or misrepresentation by the revenue
agent.” (Fn. ref. omitted.)); United States v. Grunewald, supra
at 534; United States v. Tweel, 550 F.2d 297, 299 (5th Cir.
1977).
We have not stated a rule precluding the suppression of
evidence in a civil case on account of violations of a person’s
Fourth Amendment rights. See Jones v. Commissioner, 97 T.C. 7,
27 n.8 (1991). In Jones, the taxpayers claimed that the
Commissioner’s agents violated their constitutional rights by
gathering evidence during a criminal investigation that was
conducted under the guise of a civil examination. See id. at 26.
The taxpayers argued that, but for the conduct of such agents,
they would not have provided certain evidence that was
subsequently used in a criminal prosecution of them and in
determining deficiencies in tax. See id. We agreed with the
taxpayers that they had shown inappropriate or reprehensible
activities by the Commissioner’s agents. See id. at 29. We
found, however, that the alleged violations occurred before any
deficiency had been determined and that any statements and
documents given to the Commissioner were given with the knowledge
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