The Fifth Amendment Privilege Against Self –Incrimination in Tax Investigations
| dc.creator | Fjetland, Gale M. | |
| dc.date.accessioned | 2018-11-14T18:02:02Z | |
| dc.date.available | 2018-11-14T18:02:02Z | |
| dc.date.issued | 1975 | |
| dc.description.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. | en_US |
| dc.identifier.citation | 6 Tex. Tech L. Rev. 1055 | en_US |
| dc.identifier.uri | https://hdl.handle.net/2346/82209 | |
| dc.language.iso | eng | en_US |
| dc.publisher | Texas Tech Law Review | en_US |
| dc.subject | Income tax | en_US |
| dc.subject | IRS | en_US |
| dc.subject | Fifth Amendment privilege | en_US |
| dc.subject | Self-Incrimination | en_US |
| dc.subject | Tax liability | en_US |
| dc.title | The Fifth Amendment Privilege Against Self –Incrimination in Tax Investigations | en_US |
| dc.type | Article | en_US |