Supreme Court of the United States · Official docket →
Brian Beland and Denae Beland v. United States
Paid petition · United States Court of Appeals for the Ninth Circuit, No. 23-2352, 23-2355 · judgment January 16, 2025
Before the decision, well below the 4.1% base rate, with no standout signals pointing toward a grant.
Questions presented
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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?
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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?
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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?
Counsel of record
For petitioner
Brian Beland
For respondent
D. John Sauer
Solicitor General
Proceedings
- Dec 08 2025Rehearing DENIED.
- Nov 12 2025DISTRIBUTED for Conference of 12/5/2025.
- Oct 30 2025Petition for Rehearing filed.
- Oct 06 2025Petition DENIED.
- Aug 28 2025Brief amicus curiae of Huang Tiange filed.
- Aug 13 2025DISTRIBUTED for Conference of 9/29/2025.
- Aug 08 2025Waiver of right of respondent United States to respond filed.
- Jul 19 2025Petition for a writ of certiorari filed. (Response due August 28, 2025)
- May 12 2025Application (24A1089) granted by Justice Kagan extending the time to file until July 20, 2025.
- May 07 2025Application (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.