This case involves an individual whose personal property was wrongfully seized by the IRS. It was alleged that the IRS wrongfully seized the individual’s property, which consisted of a large quantity of gold and precious stones. The search warrant that the IRS used to search the individual’s office, where the goods were stored, did not include a forfeiture, warrant, or any authorization to seize the gold or any personal property of the plaintiffs. It was claimed that the IRS agents lacked the proper authorization to seize the individual’s property.
Question(s) For Expert Witness
- 1. Please describe your background as it relates to the policies and procedures on seizing property and forfeiture.
- 2. How does the IRS typically file a search warrant?
Expert Witness Response E-117024
I was a Special Agent for IRS-CI for 21 years where I investigated white collar crimes including tax evasion and money laundering. I wrote several seizure warrants as well as search warrants during my tenure. I also worked as an Assistant US Attorney where I approved seizure and search warrants on behalf of the government. The IRS typically writes a search warrant and affidavit that has to be approved internally by its management and then the local IRS Counsel. Then, depending upon the type of case it will need approval from Department of Justice Tax Division before it is ultimately approved at the local district level. Upon approval by the local US Attorney office, the warrant will be submitted for review/approval by the US Magistrate Judge on duty. This US Magistrate Judge will either deny, require additional information, or approve the warrant. If approved, the Magistrate Judge will have the agent/officer take an oath as to the truth of the affidavit.