Opinion ID: 2175753
Heading Depth: 1
Heading Rank: 3

Heading: proceedings brought by the same or different agency

Text: Here, under the then-existing structure of the state government, the criminal and tax proceedings were instituted by different agencies of the state, a factor arguably weighing against applying the exclusionary rule. However, it is imperative to recognize that Governor Engler has transferred the Tax Fraud Division from the Department of Treasury to the Department of State Police. Executive Reorganization Order No. 1992-8, issued December 18, 1992, as Executive Order No. 1992-25 (effective March 15, 1993) (may also be found at MCL 28.701; MSA 21.314[5]). For proceedings instituted on or after March 15, 1993, we will not even need to enter into this balancing test because the agencies involved will be one and the same. [23] In this case, the Tax Fraud Division instituted the jeopardy assessment proceedings. If this case had been instituted after the order became effective, the exclusionary rule would irrefutably preclude use of the evidence illegally obtained.