Michael Ioane was suspected of tax fraud, and the IRS agents were there to conduct a search of the premises and look for evidence.

About thirty minutes into the search, Shelly Ioane (the wife, who was not suspected of any crime whatsoever) told the agents who were ransacking her bedroom that she needed to use the bathroom.

According to court documents, one of the IRS agents escorted Shelly to the bathroom… then came inside with her.