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Expert Analysis

2nd Circ. Limits Government's Ability To Use E-Records

Law360, New York (July 2, 2014, 10:20 AM EDT) -- In a recent decision[1] that provides important guidance in the developing law related to government seizure of electronic records in criminal investigations, on June 17, 2014, the United States Court of Appeals for the Second Circuit overturned the conviction of an accountant on personal tax evasion charges. The Second Circuit held that the Fourth Amendment's prohibition on unreasonable searches and seizures prohibits the government from using electronic documents seized pursuant to a search warrant but beyond the scope of the warrant in future different criminal investigations....

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