Treasury Enforcement Agent Exam Case Studies & Practical Application 4

Question 1

A TEA agent arrests a suspect and discovers an unlocked smartphone on the arrestee. Regarding the phone's contents, the agent should:

Accepted Answer

Secure the phone and obtain a separate search warrant before accessing its contents

Answer

Per Riley v. California (2014), cell phones cannot be searched incident to arrest without a warrant; agents must secure the device and obtain judicial authorization.

Question 2

During a joint operation with local police, a local officer exceeds the scope of the federal search warrant. Evidence discovered by the local officer would most likely be:

Accepted Answer

Subject to suppression under the Fourth Amendment exclusionary rule

Answer

Evidence obtained outside the scope of a federal warrant is subject to suppression regardless of which officer seized it during a joint federal operation.

Question 3

An agent's affidavit for a search warrant contains information from a confidential informant. To satisfy probable cause, the affidavit must establish:

Accepted Answer

The informant's reliability and the basis of their knowledge

Answer

Under the Aguilar-Spinelli framework (as refined by Illinois v. Gates totality of circumstances test), the affidavit must establish the informant's veracity and basis of knowledge.

Question 4

A grand jury subpoena has been issued for a company's financial records. The company's lawyer argues the records are protected by attorney-client privilege. The records sought are most likely NOT privileged if they are:

Accepted Answer

Business records created before the attorney was hired

Answer

Attorney-client privilege protects confidential legal communications but does not protect pre-existing business records merely because they are in an attorney's possession.

Question 5

An agent develops a case against a tax preparer who helped 50 clients fraudulently inflate deductions. Charging the preparer under which theory best addresses the full scope of the conduct?

Accepted Answer

Conspiracy and aiding and abetting for each client's fraudulent return

Answer

Conspiracy and aiding and abetting charges allow prosecution for each fraudulent return filed on behalf of each client, reflecting the full scope of the scheme.

Treasury Enforcement Agent Exam Practice Test

Treasury Enforcement Agent Exam Practice Test

Treasury Enforcement Agent Exam Case Studies & Practical Application 4