REINHARDT, Circuit Judge:
In April 1984, the IRS determined deficiencies in Eric and Mary Weiss's income tax and assessed additional taxes for 1976, 1977, and 1978. The Weisses petitioned the Tax Court for a redetermination and moved the Tax Court to suppress evidence derived from the IRS's exercise of "institutional bad faith." This institutional bad faith, which was found to exist by a district judge in a prior criminal prosecution based on the same facts, consisted...
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