United States v. Sideman & Bancroft, LLP, No. 11-15930 (9th Cir. 2013)
Annotate this CaseSideman, the legal representative for a taxpayer who was under criminal investigation by the IRS, appealed from the district court's order enforcing an IRS administrative summons to produce the taxpayer's documents. Sideman argued that producing the documents would be testimonial in violation of the taxpayer's Fifth Amendment rights. The district court's finding that the IRS could independently authenticate the tax records contained in the identified collection of boxes and folders currently held by Sideman was not clearly erroneous. Accordingly, the court held that the district court did not err in applying the foregone conclusion exception when enforcing Sideman's compliance with the summons.
Court Description: Tax. The panel affirmed the district court’s order enforcing an Internal Revenue Service administrative summons in connection with a criminal investigation of an individual taxpayer. Certain of taxpayer’s documents had made their way from her residence to appellant, her counsel for the IRS criminal investigation. The panel held that the “foregone conclusion” exception to the Fifth Amendment applied to the documents because, before the IRS issued the subpoena, it knew with reasonable particularity of the existence and appellant’s possession of the documents and could independently establish their authenticity based on taxpayer’s tax preparer’s familiarity with them.
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