Tag: FTCA

When the Fifth Amendment Privilege Doesn’t Work-Tax Cases

By Sanford Millar of MillarLaw A Professional Corporation On Saturday, July 25, 2015

A recent decision of the Third Circuit Court of Appeals illustrates the futility of expecting that the Fifth Amendment Privilege Against Self-incrimination will shield taxpayers from production of offshore financial records.  The trial court was asked to protect a U.S. taxpayer from enforcement of an IRS Summons for production of offshore account document.  The trial … Continue reading When the Fifth Amendment Privilege Doesn’t Work-Tax Cases