A federal appeals court has rejected a tax protester’s claim that evidence seized during a search of his property must be tossed out because the IRS agents enforcing a warrant carried guns without statutory authority.

On Monday in United States v. Adams, the U.S. Court of Appeals for the First Circuit affirmed Charles Adams’ conviction for conspiracy to defraud the United States by obstructing payroll tax collections and tax evasion. U.S. District Judge Dennis Saylor IV in Boston sentenced Adams to four years in prison in October 2012.

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