The first issue we consider is whether the affidavits which supported the issuance of the warrants provided probable cause.

The Marvins contend in particular that Astorino’s affidavit is defi­cient because it contains no showing of her credibility and veracity and that as a consequence the reliability of the information she provided was not shown. ~ * * The sufficiency of the Astorino affidavit is important because Wissel’s affidavit is largely based on the information included in Astorinos affidavit.

We believe however, that the affidavits are adequate to support a determination of probable cause. “The task of the issuing magistrate is simply to make a practical, common-sense decision whether, given all the circumstances set forth in the affidavit, * ** there is a fair probability that contraband or evidence of a crime will be found in a particular place. And the duty of a reviewing court is simply to ensure that the magistrate had a substantial basis for. . .concluding that probable cause existed.

In her affidavit Astorino described her duties and responsibilities at the clinic and related in detail the procedures for keeping records, the method by which income was concealed, and the places where documents reflecting income were stored. Wissel verified some of this information in his own affidavit. In addition, Astorino signed the affidavit in person before the magistrate.


 

 
Civil Fraud
- Avoidance & Evasion - Net Worth Prosecution - Failure to File Tax Returns - Lying About Taxes - Offshore Asset Protection - Suing the IRS - Re-Entering the Tax System - Tax Attorneys & IRS - Search Warrants Criminal Tax - How Confidential Tax Records
© 2006 TheTaxAttorney.org Free Tax Attorney Guide | Home | Partners | About