One of the most powerful weapons in the government’s arsenal for obtaining information is the search warrant. It is quite different from the s administrative summons, which is powerful enough in its own right. No better explanation of the criminal tax search warrant can be found than in the opinion of the United States Court of Appeals in a case entitled Marvin v. United States.

The Manrins seek return of records concerning Dr. Marvin’s chiropractic practice which were seized by Internal Revenue Service agents in the course of a criminal tax investigation.

Kenneth Wissell, an IRS agent, and Clara June Astorino, a clinic employee, swore in person to affidavits before a federal magistrate.

The Astorino affidavit provides information about practices used at the clinic for recording and reporting income and includes estimates of income earned at the clinic but concealed. Her affidavit also describes the financial records of the clinic and indicates where they may be found.

Wissel’s affidavit reiterates information found in the Astorino affidavit and includes statements bolstering Astorino’s reliability In addition, based on information received from Astorino and on gross receipts reported to the IRS by the Marvins, Wissel’s affidavit contains estimates of unreported income of substantial amounts.

Based on these affidavits the magistrate issued two search warrants. The warrants provide for seizure of records reflecting the Marvins’ taxable income from operation of the clinic for specified years. One warrant authorizes a search for these items at the clinic operated by the Marvins. Another warrant authorizes a search of a residence owned by the Marvins and rented to Bill Kelly, but limits the search to the area under the stairway, leading to the second floor. The warrants were executed and records were seized at both locations. more