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When IRS satisfies Powell for a subpoena, there is no Fourth Amendment claim

By John Wesley Hall, Jr.

When the IRS satisfies Powell's minimal requirements for enforcement of a summons for records, there is no Fourth Amendment claim. United States v. Clark, 2008 U.S. Dist. LEXIS 66358 (D. Conn. August 29, 2008): Mr. Clark's final argument is that complying with the summons would deprive him of his Fourth Amendment right to be free from unreasonable searches and seizures and his Fifth Amendment right against self-incrimination. The Court adopts Magistrate Judge Margolis' recommended ruling that enforcement of the IRS summons does not violate Mr. Clark's Fourth Amendment rights. Courts have repeatedly recognized that "enforcement of an IRS summons does not violate the fourth amendment as long as the IRS has complied with the Powell requirements...continue to full post

Full post as published by Fourth Amendment on September 03, 2008 (boomark / email).