Question

Irving Lipschitz was served a summons by the Internal Revenue Service to appear and testify about the tax records of Air Conditioning Supply Company, of which Lipschitz was owner and president, He appeared but refused to produce the records, claiming Fifth Amendment protection against self-incrimination. The IRS wanted to force him to produce the records of the company. Could they do so? Explain in detail.

Answer 1

As per the Fifth Amendment Protection act "No person shall be held to answer for capital, or otherwise infamous crime, unless on presentment or indictment on a grand jury, except in cases arising in the land or miltia, when in actual service in time of war or public danger ; shall any person be subject for the same offence to be twice in jeopardy of life ; nor shall be compelled in any criminal case to be any witness against himself; nor be deprived of life , liberty or poverty without due process of law.

Self-Incrimination means it is the act of oneself exposing generally , by making a statement to an accusation or charge of crime; to involve oneself or the other in the criminal prosecution or in danger thereof. In many legal systems the accused criminals cannot be compelled to incriminate themselves - they may choose to speak to police or other authorities, but they cannot be punished for refusing to do so

There fore, as per U.S. Fifth Amendment Protection Act against Self-Incrimination Irving Lipschitz can claim Fifth Amendment Protection Act against self-incrimination and the IRS cannot force him to produce the records of the company.