Opinion ID: 3064204
Heading Depth: 2
Heading Rank: 4

Heading: Search Warrant in September 2004

Text: On September 1, 2004, after failing to receive the subpoenaed records from King and Hechtman, IRS agents executed a consent search of King’s office. The agents seized about 26 boxes of original records. After having those items copied, the agents returned them to King’s office on September 15, 2004. 2 The trial record indicates that King filed his second 1998 return on October 15, 2004, his second 1999 return on February 7, 2005, and his second 2000 return on August 12, 2004. The trial record does not indicate when King filed his second returns for years 2001 and 2002. 4 On February 11, 2005, Leonard Sands, King’s other attorney, notified the U.S. Attorney’s Office that he represented King. Sands explained that (1) he was “engaging a forensic accountant to assist me sort [sic] through King’s financial situation” and (2) King’s behavior “[d]uring the period under investigation” did not warrant prosecution.