BOOCHEVER, Circuit Judge:
This appeal raises the question whether the exclusionary rule bars the Internal Revenue Service (IRS) from using in a civil tax proceeding evidence that concededly was illegally obtained by state police. Based exclusively upon that evidence, which we conclude was not obtained in bad faith, the Commissioner of Internal Revenue (Commissioner) made a jeopardy assessment against Adamson in the amount of $262,198.40. With certain modifications...
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