The Fifth Amendment Privilege Against Self –Incrimination in Tax Investigations
Date
1975
Authors
Journal Title
Journal ISSN
Volume Title
Publisher
Texas Tech Law Review
Abstract
Looks at how the attempt to acquire documents such as tax books, tax records, and miscellaneous paper has resulted in a clash between the taxpayer’s rights and the government’s need for information regarding potential tax liability. The author looks at the conflict by observing the 5th amendment privilege against self- incrimination and how the current case law states that a tortuous procedure must be observed before the 5th amendment privilege may be claimed by a taxpayer.
Description
Keywords
Income tax, IRS, Fifth Amendment privilege, Self-Incrimination, Tax liability
Citation
6 Tex. Tech L. Rev. 1055