Beckwith v. United States

Suspecting Beckwith (defendant) of criminal tax fraud, the IRS sent agents to interview him at his home; the agents advised him of his Fifth Amendment right against self-incrimination and his right to counsel before he agreed to the interview. Afterward, Beckwith separately traveled to his workplace to let the agents inspect certain documents, and the agents told him he wasn't legally required to hand them over voluntarily; he consented anyway. Beckwith was convicted of tax crimes in federal district court, and the conviction was affirmed on appeal. He petitioned the Supreme Court for review, arguing the agents should have given him full Miranda warnings because the setting was inherently coercive.