The Fifth Amendment Privilege Against Self –Incrimination in Tax Investigations

dc.creatorFjetland, Gale M.
dc.date.accessioned2018-11-14T18:02:02Z
dc.date.available2018-11-14T18:02:02Z
dc.date.issued1975
dc.description.abstractLooks 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.en_US
dc.identifier.citation6 Tex. Tech L. Rev. 1055en_US
dc.identifier.urihttps://hdl.handle.net/2346/82209
dc.language.isoengen_US
dc.publisherTexas Tech Law Reviewen_US
dc.subjectIncome taxen_US
dc.subjectIRSen_US
dc.subjectFifth Amendment privilegeen_US
dc.subjectSelf-Incriminationen_US
dc.subjectTax liabilityen_US
dc.titleThe Fifth Amendment Privilege Against Self –Incrimination in Tax Investigationsen_US
dc.typeArticleen_US
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