Beckwith v. United States Case Brief

Facts of the Case

Petitioner was interviewed in a private home by two special agents of the Internal Revenue Service who advised him that one of their functions was to investigate the possibility of criminal tax fraud and that they were assigned to investigate his federal income tax liability for prior years. The senior agent read to petitioner from a printed card advising him of his right against self-incrimination under, his right to counsel, and the fact that anything he said could be used against him. Prior to his trial for attempted federal income tax evasion, petitioner filed a motion to suppress all statements he made to the agents or evidence derived from those statements on the ground that he had not been given his full Miranda warnings. The district court denied the motion, petitioner was convicted, and the court of appeals affirmed the judgment of conviction. On certiorari, the court affirmed, holding that a special agent of the Internal Revenue Service was not required to give Miranda warnings in an interview with a taxpayer who was not in custody, and that petitioner’s statements were thus admissible against him.





Case Information

Citation: 425 US 341 (1976)
Argued: Dec 1, 1975
Decided: Apr 21, 1976
Case Brief: 1976