No. 25-105

Brian Beland and Denae Beland v. United States

Lower Court: Ninth Circuit
Docketed: 2025-07-29
Status: Denied
Type: Paid
Amici (1)Response WaivedRelisted (2)
Tags: constitutional-rights criminal-investigation fifth-amendment fourth-amendment irs-procedure tax-audit
Key Terms:
FifthAmendment Privacy
Latest Conference: 2025-12-05 (distributed 2 times)
Question Presented (AI Summary)

Is a taxpayer's Fourth and/or Fifth Amendment Constitutional Rights violated when the IRS civil revenue agent conducts a criminal investigation under the guise of a civil tax audit?

Question Presented (OCR Extract)

1. Is a taxpayer ’s Fourth and/or Fifth Amendment Constitutional Rights violated when the IRS civil revenue agent conducts a criminal investigation under the guise of a civil tax audit? 2. Should the civil IRS revenue agent be required to transfer the case over to the IRS Criminal Investigations Division once they have established firm indications of fraud like their manual and Unites States v. Peters 153 F.3d 445 (CA7 1998), as well as many other cases requires, in order to safeguard the taxpayers Fourth and Fifth Amendment Constitutional Rights? 3. If the civil IRS agents establish firm indications of fraud during a civil tax audit, and they do not refer the case to the IRS Criminal Investigations Division as required, should all evidence obtained from that point forward be suppressed?

Docket Entries

2025-12-08
Rehearing DENIED.
2025-11-12
DISTRIBUTED for Conference of 12/5/2025.
2025-10-30
Petition for Rehearing filed.
2025-10-06
Petition DENIED.
2025-08-28
2025-08-28
Brief amicus curiae of HUANG TIANGE filed.
2025-08-13
DISTRIBUTED for Conference of 9/29/2025.
2025-08-08
Waiver of United States of right to respond submitted.
2025-08-08
Waiver of right of respondent United States to respond filed.
2025-07-19
2025-05-12
Application (24A1089) granted by Justice Kagan extending the time to file until July 20, 2025.
2025-05-07
Application (24A1089) to extend the time to file a petition for a writ of certiorari from May 21, 2025 to July 20, 2025, submitted to Justice Kagan.

Attorneys

Brian Beland, et al.
Brian Beland — Petitioner
Brian Beland — Petitioner
HUANG TIANGE
Louis Elias Lopez Jr.Law Office of Louis Elias Lopez, Amicus
Louis Elias Lopez Jr.Law Office of Louis Elias Lopez, Amicus
United States
D. John SauerSolicitor General, Respondent
D. John SauerSolicitor General, Respondent