Nature of the Case
To access this section all you need to do is click here and register.
Facts
After considerable investigation, two special agents of the IRS met with Beckwith (D) in his home. They identified themselves and were invited into the house. They stated to D that they were there to investigate the possibility of criminal tax fraud and that they wanted to investigate his tax liability from 1966 through 1971. Then one of the agents read a preprinted card to D and D acknowledged that he understood his rights. D then supplied books and records after the agent admonished him that he was not required to do so. D was convicted and appealed. The court of appeals affirmed in that D was not under custody or otherwise deprived of his freedom.
Support@ bsmsphd.com
Casebriefs Co