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How to Respond to an IRS Search Warrant for Your Home or Business

March 21, 2024 Uncategorized

How to Respond to an IRS Search Warrant for Your Home or Business

Getting a search warrant from the IRS can be scary and stressful. But there are some key things you can do to protect yourself and your rights. This article will walk you through the basics of how to handle an IRS search warrant.

What is an IRS Search Warrant?

A search warrant is a legal document that allows IRS criminal investigators to search a home or business and seize evidence. The warrant has to be approved by a federal judge or magistrate[4]. The IRS may get a warrant if they suspect tax evasion, money laundering, or other financial crimes
6
. They need solid evidence of probable cause to get a warrant approved
5
.

Tips for Handling an IRS Search Warrant

1. Don’t obstruct the search

It’s critical not to obstruct the search in any way[3]. That could lead to charges of obstructing justice. Allow the agents to conduct the search as outlined in the warrant.

2. Don’t consent to expand the search

The warrant specifies what areas can be searched and what can be seized. Don’t verbally agree to let them search or take anything beyond what’s in the warrant[3].

3. Don’t destroy or hide anything

Tampering with evidence can lead to serious charges[3]. Don’t delete files, shred documents, or hide anything agents are authorized to seize.

4. Get legal help immediately

Call a criminal tax attorney as soon as possible[1]. They can come on site and watch the search to ensure it doesn’t exceed the warrant’s scope. They can also negotiate with agents on your behalf.

5. Remain silent

IRS agents may try to question you during the search. You have the right to remain silent. Politely decline to answer questions until speaking with your lawyer[1].

6. Take good notes

Document everything that happens during the search. Note which agents were present, what areas they searched, items seized, and any conversations[3].

7. Request a copy of the warrant and receipt

Ask for a complete inventory of items seized and get copies of the warrant and any related documents[1]. You’re entitled to this information.

8. Follow up in writing

After the search, send the IRS a letter politely but firmly asserting your rights and documenting any issues or concerns[3].

Understanding IRS Search Warrant Basics

Reasons for a Search Warrant

Common reasons the IRS gets a search warrant include[6]:

  • Tax evasion
  • Filing false returns
  • Identity theft
  • Money laundering
  • Structuring bank transactions to avoid reporting requirements

Steps to Get a Warrant

IRS criminal investigators must go through these steps to get a search warrant approved[4][5]:

  1. Gather evidence and prepare an affidavit establishing probable cause
  2. Get approval from IRS Chief Counsel that the warrant is justified
  3. Submit the affidavit to a federal magistrate or judge
  4. Magistrate reviews the affidavit and issues the warrant if probable cause is shown

Limits of the Warrant

The warrant must specify[3]:

  • The location to be searched
  • What evidence is being sought
  • The specific suspected crimes

Agents can only search the areas and seize the items listed in the warrant. Evidence found outside the scope may be inadmissible.

Protecting Your Rights

The IRS must respect your Constitutional rights during a search[1]. This includes:

  • Not exceeding the warrant’s authorized scope
  • Not forcing you to consent to a broader search
  • Allowing you to observe the search
  • Providing you with a copy of the warrant when asked

Polite but firm assertion of your rights is perfectly legal. If agents violate your rights, evidence may be suppressed or charges dismissed.

Next Steps After a Search

Review the Inventory

Carefully review the inventory of items seized. Make sure it’s complete and accurate. Note any concerns in writing[3].

Get Legal Counsel

Hire an experienced criminal tax attorney to protect your rights through the investigation process[1].

Retrieve Copies

Get copies of the warrant, inventory, and any related affidavits or documents[1]. Thoroughly review them.

Send a Follow-Up Letter

Write to the IRS asserting your rights, documenting any issues with the search, and requesting return of any improperly seized items[3].

Don’t Try to Explain or Justify

Don’t contact the IRS trying to explain away any seized documents. That could hurt more than help your case.

The Bottom Line

An IRS search warrant can be unsettling, but knowing your rights is empowering. With a calm, informed approach, you can effectively assert your rights during the search process.

The best protection is having an experienced criminal tax lawyer by your side. They’ll watch out for your interests every step of the way.

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Todd Spodek

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RALPH P. FRANCHO, JR

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JEREMY FEIGENBAUM

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ELIZABETH GARVEY

Associate

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CLAIRE BANKS

Associate

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RAJESH BARUA

Of-Counsel

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CHAD LEWIN

Of-Counsel

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