Court Opinion

ID: 9492522
Source: CourtListenerOpinion
Date Created: 2023-08-05 14:43:11.82357+00
Date Added: 2024-06-11T17:55:20.948010
License: Public Domain

DAVID A. NELSON, Circuit Judge,
concurring.
Because we conclude that Agent Loges was not shown to have violated the Internal Revenue Manual in failing to turn the investigation over to the Criminal Investigation Division sooner than she did, I am not sure that we need to express an opinion as to what the constitutional implications would have been had we concluded that Agent Loges did violate the manual. Other circuits seem to approach the constitutional question in a variety of ways, and I am inclined to think it would be preferable for us to wait for a case where the manual has actually been violated before we decide what our approach should be in such a case. While I concur in the court’s judgment and in most of Judge Jones’ opinion, therefore, I do not join in the endorsement of the manual-violation rule followed in certain of our sister circuits. I do not mean to suggest that I think the rule is wrong; I simply see no reason for us to decide the question at this juncture.