The following excerpt is from U.S. v. Becky, 53 F.3d 340 (9th Cir. 1995):
Because the October interview was non-custodial, use of Becky's statements was permissible under the general rule that "if a witness under compulsion to testify makes disclosures instead of claiming the privilege [against self-incrimination], the government has not 'compelled' him to incriminate himself." Garner v. United States, 424 U.S. 648, 654 (1976).
We conclude that the meetings were not conducted in violation of internal I.R.S. procedures or the requirements of Miranda v. Arizona. Accordingly, Becky's motion to suppress was properly denied.
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