BRIGHT, Senior Circuit Judge.
Gary Rickert, Garrick, Inc., Resort Management, Inc. and Resort Development, Inc. appeal from the district court's denial of their motion for return of seized property made pursuant to Fed.R.Crim.P. 41(e). They argue that the search warrant obtained by the IRS was overbroad and failed to state with particularity the items to be seized. For the reasons discussed below, we reverse and remand to the district court for further proceedings...
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