United States v. Under Seal, No. 13-4267 (4th Cir. 2013)Annotate this Case
John and Jane Doe appealed the district court's order holding them in civil contempt for refusing to comply with grand jury subpoenas. The Does are the targets of a grand jury investigation in the district court seeking to determine whether they used secret Swiss bank accounts to conceal assets and income from the IRS and the Treasury Department. Because the court found that the records at issue met all the requirements of the required records doctrine, the Fifth Amendment privilege was inapplicable and the Does could not invoke it to shield themselves from the subpoenas' commands. Because the Does' Fifth Amendment privilege was not implicated, the court need not address their request for immunity. Accordingly, the court affirmed the judgment of the district court.