Yet Another Government Victory on the Required Records Doctrine

We have another required records opinion, this time from the Second Circuit. In re: Grand Jury Subpoena Dated February 2, 2012 , ___ F.3d ___, 2013 U.S.App. LEXIS 25316 (2d Cir. 12/19/13), here . I have not studied the opinion but my quick perusal of it saw nothing new in the basic analysis. The opinion...

Required Records IRS Summons Enforced Again

In United States v. Gendreau (SDNY DKT 12 Misc 303 1/22/14), here , Judge Pauley again rejected the taxpayer's claim of privilege for foreign account documents. The compulsory process in question was an IRS Summons for her BSA required records of her foreign financial accounts. (By way of background...

Fifth Amendment and Immunity in Congressional Hearings

Since the Darrell Issa witch hunt is back in the news regarding Lois Lerner's invocation of her Fifth Amendment [ enhanced version available to lexis.com subscribers ] privilege, I thought I would remind readers of the following blog entry earlier when this nonsense flared up. Invoking the Fifth...

Silence in NonCustodial Interviews and the Fifth Amendment

I just read the Seventh Circuit's opinion in United States v. Phillips , [ enhanced version available to lexis.com subscribers ], ___ F.3d ___, 2014 U.S. App. Lexis 4898 (7th Cir. 2014), here , and a recent Champion article, Neal Davis and Dick DeGuerin, Silence is No Longer Golden: How Lawyers Must...