U.S. v. Stenlin, 2010-1 U.S.T.C. P50,212 (N.D. TX 2010)
The defendants were charged with 26 U.S.C. 7206 violations. The Government argued that the defendants failed to show that the revenue agent intentionally or recklessly misled the Court.
Suppression may be granted if a defendant shows that the affidavit was inaccurate as a result of deliberate falsehoods or reckless disregard for the truth and those facts were necessary for the judge to find probable cause sufficient to issue the search warrant.
The Court determined that the errors in the agent's affidavit were not material to the Magistrate Judge's probable cause determination.
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