After a lengthy investigation spearheaded by the Internal Revenue Service (IRS), agents concluded that SDI Future Health, Inc. (SDI) and two of its senior executives— Todd Kaplan (SDI’s president) and Jack Brunk (an SDI officer)—had engaged in Medicare fraud and tax fraud. Based on the information obtained during the investigation, the federal government applied for a warrant to search SDI’s business premises. The warrant depended heavily on an IRS special agent’s affidavit, which contained information the agent had learned from former employees and business associates of SDI. The warrant stated that the premises to be searched were SDI’s corporate headquarters, principal business offices, and computers, and it listed categories of documents, records, and other items to be seized. A federal magistrate judge who reviewed the affidavit and the warrant concluded that probable cause existed for the search and therefore issued the warrant. Based on the evidence recovered, SDI, Kaplan, and Brunk were charged with 124 counts of health care fraud; various counts of conspiracy regarding health care fraud, money laundering, and unlawful kickback payments; and other counts of attempting to evade income taxes. Did SDI have standing to challenge the warrant on Fourth Amendment grounds? What about Kaplan and Brunk?