Crop Associates-1986, Frederick H. Behrens, Tax Matters Partner - Page 39




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          IX.  "Deprivation of access to vital business books and records             
                by their seizure and extended retention pursuant to a                 
                search warrant that was improperly sought and wrongfully              
                issued on the basis of material misrepresentations of fact            
                made under oath.”                                                     
               In the motion, petitioner avers:  “Special Agent Goolkasian            
          committed perjury in his affidavit in support of the March 21,              
          1989, search warrant for the books and records of the AMCOR                 
          partnerships.”  Petitioner claims that, in the application (for             
          the warrant), Mr. Goolkasian misrepresented that books and                  
          records of AMCOR were concealed.  In petitioner’s memorandum, he            
          broadens his complaint:  “The seeking of a search warrant in this           
          situation was not to fulfill any legitimate purpose but, rather,            
          to serve Mr. Goolkasian’s objective of conducting an improper               
          general search and coercing the targets of the criminal                     
          investigation.”  Petitioner particularizes the harm he claims to            
          have suffered:  “By improperly seizing these business records,              
          Respondent denied AMCOR and the TMP effective access, severely              
          prejudicing the TMP in his ability to timely and fully prepare              
          his cases.”                                                                 
               Petitioner argues his standing to make a Fourth Amendment              
          claim with respect to the execution and consequences of the                 
          warrant:  “The Respondent’s blatant violations of the TMP’s,                
          AMCOR’s and the AMCOR partnerships, including Crop Associates-86,           
          Fourth Amendment rights, moreover, gives TMP standing on behalf             
          of Crop Associates-86.”  In support of that proposition,                    






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