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U.S. v. GREVE

No. 06-3127.

490 F.3d 566 (2007)

UNITED STATES of America, Plaintiff-Appellee, v. James F. GREVE, Defendant-Appellant.

United States Court of Appeals, Seventh Circuit.

Decided: June 4, 2007.

Attorney(s) appearing for the Case

John G. McKenzie (argued), Office of the United States Attorney, Rockford, IL, for Plaintiff-Appellee.

Shelly B. Kulwin (argued), Kulwin & Associates, Chicago, IL, for Defendant-Appellant.

Before FLAUM, MANION, and WOOD, Circuit Judges.

FLAUM, Circuit Judge.

A grand jury indicted James Greve on four counts of income tax offenses all in violation of 26 U.S.C. § 7206(1). Greve filed a motion to dismiss the indictment and/or suppress evidence, alleging that the Internal Revenue Service ("IRS") violated his Fourth and Fifth Amendment rights by conducting a covert criminal investigation under the guise of a civil audit. The district court denied Greve's motion, stating that the facts reflected a...

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