 The Supreme Court came to the conclusion that the use of this evidence seized unconstitutionally by a state officer does not “outweigh the societal costs imposed by the exclusion.” Therefore, they do not think it is fair to exclude the evidence from a federal institution, like the IRS.They believe this because it “falls outside the offending officer’s zone of primary interest.” In their concluding statement, the Court said “There comes a point at which courts, consistent with their duty to administer the law, cannot continue to create barriers to law enforcement in the pursuit of a supervisory role that is properly the duty of the Executive and Legislative Branches.We find ourselves at that point in this case.” In other words, they feel that extending the exclusionary rule to civil proceedings that include separate sovereigns is unfair in the name of justice.