Byron White

“ Neither the record nor the Court suggests reasons why petitioner was 'coerced' into answering Lawless' questions any more than is the citizen interviewed at home by a revenue agent or interviewed in a Revenue Service office to which citizens are requested to come for interviews. The rationale of Miranda has no relevance to inquiries conducted outside the allegedly hostile and forbidding atmosphere surrounding police station interrogation of a criminal suspect. ”

“ Nevertheless, compliance must be supplemented and encouraged by constant and widespread investigations, during which questions are asked and data are required by employees of the Government whose goal is only to settle fairly the civil accounts between the United States and its citizens. ”

“ This suggests a view, unsupported by the record before us, that the civil investigation had raised suspicions of criminal conduct by Mathis at the time of this visit. [2] However, the majority also says that 'tax investigations frequently lead to criminal prosecutions,' a hint that any in-custody questioning by an employee of the Government must be preceded by warnings if it is within the immensely broad area of investigations which 'frequently lead' to criminal inquiries. For tunately, voluntary compliance with civil regulation is widespread in this country. ”