Wednesday, May 17, 2023

The 4th Amendment Vs. Income-Tax Audits

An income-tax audit is a form of search. It is a search for unreported income and for deductions that are not allowed under the tax code.

The 4th Amendment to the US Constitution reads, “The right of the people to be secure in their persons, houses, papers, and effects, against unreasonable searches and seizures, shall not be violated, and no Warrants shall issue, but upon probable cause, supported by Oath or affirmation, and particularly describing the place to be searched, and the persons or things to be seized.

As I understand the 4th Amendment, it implies that every income-tax audit should require a Warrant signed by a Federal Judge and specify the particular probable cause on which it is based and what particular papers or other things are to be seized.

Has the attempt ever been made to hold the government to this standard that is implied by the 4th Amendment?