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eurleif asked much the same question and got some good answers: https://news.ycombinator.com/item?id=5697545

Basically, the two things are not very much alike, because the DEA isn't supposed to be able to initiate a full-scale investigation without a warrant, while the IRS has a bit more discretion in whom it scrutinizes.



Pretty sure an investigation being started is a prerequisite to getting a warrant. Searches require warrants, investigations do not.




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