What is the scope of a search warrant to search for personal property of an alleged tax evader?

The search warrant authorized the officers to search for "items or articles of personal property tending to show identity of persons in ownership, dominion or control of said premises...." The government urged both the district court and us to find that the seized items were within the scope of the warrant. The district court concluded that including these items within the warrant would be to read the warrant too broadly. See, e.g., United States v. Cardwell, 680 F.2d 75, 77 (9th Cir.1982) (warrant authorizing search for any papers showing tax evasion was too broad). We disagree. The search warrant

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