(concurring) :
I join in the majority opinion, but as to Part II thereof, I concur because the way I read Miranda I do not believe that it applies to a situation with as few custodial aspects as this one, as my brother Moore has ably pointed out. However, if this analysis of Miranda is incorrect, and full warnings are required when an investigation has been referred to a special agent of the Intelligence Division of the Internal Revenue Service, I do not agree that this limited extension of Miranda will necessarily cause serious administrative difficulties.