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U.S. v. ADAMS

No. 12-2276.

740 F.3d 40 (2014)

UNITED STATES of America, Appellee, v. Charles ADAMS, Defendant, Appellant.

United States Court of Appeals, First Circuit.

January 13, 2014.

Attorney(s) appearing for the Case

Beverly B. Chorbajian , for appellant.

Damon William Taaffe , Attorney, Tax Division, U.S. Dep't of Justice, with whom Kathryn Keneally , Assistant Attorney General, Frank P. Cihlar , Chief, Criminal Appeals & Tax Enforcement Policy Section, Gregory Victor Davis , Attorney, Tax Division, and Carmen M. Ortiz , United States Attorney, were on brief, for appellee.

Before HOWARD, SELYA and STAHL, Circuit Judges.

SELYA, Circuit Judge.

Defendant-appellant Charles Adams, an unabashed opponent of the tax laws, advances two discrete claims of error regarding his convictions on charges of conspiracy and tax evasion. One claim, which raises a question of first impression at the federal appellate level, implicates the lawfulness of a premises search conducted by armed agents of the Internal Revenue Service (IRS). The other claim challenges...

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