McKAY, Circuit Judge.
At issue in this case is whether certain search warrants were sufficiently particular in their description of items to be seized.
On April 5, 1985, a United States Magistrate authorized the issuance of search warrants presented to him by agents of the Internal Revenue Service, authorizing the search of three locations. Each was supported by the same affidavit of a special agent of the IRS.
The affidavit detailed an investigation...
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