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?

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?