Forcing the IRS’s Hand
Can the IRS force you to give them your documents? The following are some relevant court cases; you can follow the links to the complete records.
I am indebted to Lowell Becraft, Esq. for his excellent research.
Reisman v. Caplin, 375 U.S. 440 (1964)
The Supreme Court held that a witness or taxpayer could challenge an IRS summons on any appropriate grounds and may assert as a defense to the proceedings the fact that the materials sought by the IRS relate solely for use as evidence in a criminal prosecution.
Couch v. United States, 409 U.S. 322 (1973)
The Court held that the Fifth Amendment to the U.S. Constitution did not protect tax records in the possession of a taxpayer’s accountant.
The Court allowed the issuance of a John Doe summons for the purpose of investigating a $40,000 deposit of $100 bills.
Fisher v. United States, 425 U.S. 391 (1976)
The Court held that the Fifth Amendment did not protect tax records in the possession of the taxpayer’s attorney.
That court held that the records of an individual taxpayer were immune from a summons.
Their cumulative teaching is that any incriminating papers in the actual or constructive possession of an individual, which he holds in his individual capacity, ... and which he himself wrote or which were written under his immediate supervision, are absolutely protected by the Boyd principle from production by subpoena or equivalent process, regardless of whether they are business‐related or more inherently personal in content.
Garner v. United States, 424 U.S. 648 (1976)
The Supreme Court has stated that the privilege against self‐incrimination, if validly exercised, is an absolute defense to a section 7203 prosecution for failure to file an income tax re turn. Furthermore, an objection may properly be raised only in response to specific questions asked in the return.
United States v. Sullivan, 274 U.S. 259 (1927)
The Court has also held, however, that the privilege does not justify an outright refusal to file any income tax return at all.
