Penalties - The Fifth Amendment Privilege Against Self-Incrimination and Tax Returns: Oil and Water or Peanut Butter and Jelly?

Abstract

Many cases address the assertion of the Fifth Amendment on tax returns. Some cases support the use of the privilege and others hold that no privilege applies. In extreme situations, courts have held that a taxpayer who attempted to assert the Fifth Amendment has failed to file a proper return and may be prosecuted criminally for such failure. To understand these cases and the rules regarding the Fifth Amendment and tax returns, this article traces the development of the privilege through the case law.