United States v. Tweel is the most famous example of a motion to suppress in a tax case. In Tweel, the Fifth Circuit Court of Appeals held that it constitutes trickery, fraud, and deceit for the IRS to conduct a criminal investigation under the guise of a civil examination. Because of how fact-sensitive the holding of this case is, a recitation of the facts is necessary.

During a civil examination – the examination from which the indictment arose – Tweel’s representative was concerned that the Criminal Investigation Division (CI) was involved. As a result, he specifically asked the revenue agent whether CI was involved. The Revenue Agent answered, “no,” which was technically the right answer. CI was not involved. Relying upon the Revenue Agent’s “word,” the representative cooperated with Read More