The Fifth Amendment protects individual taxpayers from being compelled to testify when such testimony is incriminating. This rule has been held to apply to the records in the custody and control of the taxpayer. However, when the taxpayer is required to maintain the records for non-law enforcement reasons that are public in nature, the Required Records Doctrine authorizes the government to subpoena such records. This is recognized as an exception to the Fifth Amendment.
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If you learn that you may be the target or subject of an IRS criminal tax investigation it is imperative that you not answer any questions and retain a lawyer with extensive criminal tax trial experience.