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Self-Incrimination › Fifth Amendment › Internal Revenue Service

Freeman Law

Antes se iniciaban auditorías civiles, ahora investigaciones penales Moraleja del Plan de Pensiones de Malta

Freeman Law on

El Plan de Pensiones de Malta ha captado la atención tanto de contribuyentes americanos como del IRS debido a sus atractivos beneficios fiscales. Diversos contribuyentes aprovecharon las ventajas fiscales que ofrecía el...more

BakerHostetler

IRS and DOJ Use a New Method to Defeat Taxpayers’ Fifth Amendment Argument Against Turning Over Foreign Account Records

BakerHostetler on

At virtually every turn, courts have ruled against taxpayers who have asserted their Fifth Amendment privilege against self-incrimination to avoid turning over foreign account records to the government, citing the “Required...more

BakerHostetler

Ninth Circuit Holds that Fifth Amendment Does Not Shield Taxpayer's Attorney from Forced Production of Client-Taxpayer's Records

BakerHostetler on

Applying the “foregone conclusion” exception to the Fifth Amendment privilege against self-incrimination, the Ninth Circuit held on January 8, 2013, that the IRS could force a taxpayer’s criminal defense attorney to turn over...more

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