NATIONALLY RECOGNIZED FEDERAL LAWYERS
How to Respond to an IRS Search Warrant for Your Home or Business
|Last Updated on: 24th September 2023, 10:31 pm
How to Respond to an IRS Search Warrant for Your Home or Business
Getting a search warrant from the IRS can be scary and stressful. But there are some key things you can do to protect yourself and your rights. This article will walk you through the basics of how to handle an IRS search warrant.
What is an IRS Search Warrant?
A search warrant is a legal document that allows IRS criminal investigators to search a home or business and seize evidence. The warrant has to be approved by a federal judge or magistrate[4]. The IRS may get a warrant if they suspect tax evasion, money laundering, or other financial crimes
6
. They need solid evidence of probable cause to get a warrant approved
5
.
Tips for Handling an IRS Search Warrant
1. Don’t obstruct the search
It’s critical not to obstruct the search in any way[3]. That could lead to charges of obstructing justice. Allow the agents to conduct the search as outlined in the warrant.
2. Don’t consent to expand the search
The warrant specifies what areas can be searched and what can be seized. Don’t verbally agree to let them search or take anything beyond what’s in the warrant[3].
3. Don’t destroy or hide anything
Tampering with evidence can lead to serious charges[3]. Don’t delete files, shred documents, or hide anything agents are authorized to seize.
4. Get legal help immediately
Call a criminal tax attorney as soon as possible[1]. They can come on site and watch the search to ensure it doesn’t exceed the warrant’s scope. They can also negotiate with agents on your behalf.
5. Remain silent
IRS agents may try to question you during the search. You have the right to remain silent. Politely decline to answer questions until speaking with your lawyer[1].
6. Take good notes
Document everything that happens during the search. Note which agents were present, what areas they searched, items seized, and any conversations[3].
7. Request a copy of the warrant and receipt
Ask for a complete inventory of items seized and get copies of the warrant and any related documents[1]. You’re entitled to this information.
8. Follow up in writing
After the search, send the IRS a letter politely but firmly asserting your rights and documenting any issues or concerns[3].
Understanding IRS Search Warrant Basics
Reasons for a Search Warrant
Common reasons the IRS gets a search warrant include[6]:
- Tax evasion
- Filing false returns
- Identity theft
- Money laundering
- Structuring bank transactions to avoid reporting requirements
Steps to Get a Warrant
IRS criminal investigators must go through these steps to get a search warrant approved[4][5]:
- Gather evidence and prepare an affidavit establishing probable cause
- Get approval from IRS Chief Counsel that the warrant is justified
- Submit the affidavit to a federal magistrate or judge
- Magistrate reviews the affidavit and issues the warrant if probable cause is shown
Limits of the Warrant
The warrant must specify[3]:
- The location to be searched
- What evidence is being sought
- The specific suspected crimes
Agents can only search the areas and seize the items listed in the warrant. Evidence found outside the scope may be inadmissible.
Protecting Your Rights
The IRS must respect your Constitutional rights during a search[1]. This includes:
- Not exceeding the warrant’s authorized scope
- Not forcing you to consent to a broader search
- Allowing you to observe the search
- Providing you with a copy of the warrant when asked
Polite but firm assertion of your rights is perfectly legal. If agents violate your rights, evidence may be suppressed or charges dismissed.
Next Steps After a Search
Review the Inventory
Carefully review the inventory of items seized. Make sure it’s complete and accurate. Note any concerns in writing[3].
Get Legal Counsel
Hire an experienced criminal tax attorney to protect your rights through the investigation process[1].
Retrieve Copies
Get copies of the warrant, inventory, and any related affidavits or documents[1]. Thoroughly review them.
Send a Follow-Up Letter
Write to the IRS asserting your rights, documenting any issues with the search, and requesting return of any improperly seized items[3].
Don’t Try to Explain or Justify
Don’t contact the IRS trying to explain away any seized documents. That could hurt more than help your case.
The Bottom Line
An IRS search warrant can be unsettling, but knowing your rights is empowering. With a calm, informed approach, you can effectively assert your rights during the search process.
The best protection is having an experienced criminal tax lawyer by your side. They’ll watch out for your interests every step of the way.