Ned Numbers, an accountant, is suspected of masterminding a major tax fraud scheme. Armed with a warrant for his arrest, IRS agents entered his 15-room home in Boca Raton, found Ned sitting at his desk in the study, and placed him under arrest. While one agent removed Ned from the chair, frisked him, and cuffed him, a second opened the drawers of his desk. A list of clients (many of whom were suspected of participation in the fraud scheme) was found in Ned's coat pocket, and an illegally imported pistol was discovered in his desk drawer. Could the agents lawfully seize these items.