BEEZER, Circuit Judge:
We consider whether the illegal seizure of evidence by agents of the Federal Bureau of Investigation and Drug Enforcement Agency (collectively "FBI") necessarily precludes use of that evidence by the Internal Revenue Service ("IRS") in a civil tax proceeding.
Grimes appeals the Tax Court's entry of a decision assessing delinquent taxes and imposing fraud penalties. Grimes argues that the Tax Court erred in ruling that the exclusionary...
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