Beckwith v. United States, 425 U.S. 341 (1976)

Beckwith v. United States


No. 74-1243


Argued December 1, 1975
Decided April 21, 1976
425 U.S. 341

CERTIORARI TO THE UNITED STATES COURT OF APPEALS
FOR THE DISTRICT OF COLUMBIA CIRCUIT

Syllabus

Statements made by petitioner taxpayer to Internal Revenue agents during the course of a noncustodial interview in a criminal tax investigation held admissible against him in the ensuing criminal tax fraud prosecution even though he was not given warnings required by Miranda v. Arizona, 384 U.S. 436. Although the "focus" of the investigation may have been on petitioner when he was interviewed, in the sense that his tax liability was under scrutiny, that is not the equivalent of "focus" for Miranda purposes, which involves

questioning initiated by law enforcement officers after a person has been taken into custody or otherwise deprived of his freedom of action in any significant way.

Id. at 444 (emphasis supplied). Pp. 344-348.

166 U.S. App.D.C. 361, 510 F.2d 741, affirmed.

BURGER, C.J., delivered the opinion of the Court, in which STEWART, WHITE, BLACKMUN, POWELL, and REHNQUIST, JJ., joined. MARSHALL, J., filed an opinion concurring in the judgment, post, p. 348. BRENNAN, J., filed a dissenting opinion, post, p. 349. STEVENS, J., took no part in the consideration or decision of the case.