UNITED STATES v. IRVINE

No. 82-1386.

699 F.2d 43 (1983)

UNITED STATES of America, Appellant, v. Norman F. IRVINE, Defendant, Appellee.

United States Court of Appeals, First Circuit.

Decided January 28, 1983.


Attorney(s) appearing for the Case

Bruce E. Kenna, Asst. U.S. Atty., with whom W. Stephen Thayer, III, U.S. Atty., Concord, N.H., on brief, for appellant.

J. Normand Jacques, Concord, N.H., for defendant, appellee.

Before CAMPBELL, BOWNES and BREYER, Circuit Judges.


BREYER, Circuit Judge.

The government has charged Norman Irvine with willfully failing to file federal income tax returns from 1975 to 1979, in violation of 26 U.S.C. § 7203. The district court found that, at a February 1981 meeting, an IRS officer failed to state that he was conducting a criminal investigation when warning Irvine and his wife of their constitutional rights. This omission violated an IRS regulation on the subject, IRM 9384.2(2)(a)(b), NAR Pub...

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