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486 (1951). The requirements that taxpayers shall prepare and
file their tax returns do not violate the Fifth Amendment
privilege against self-incrimination. United States v. Sullivan,
274 U.S. 259 (1927); Kasey v. Commissioner, 457 F.2d 369, 370
(9th Cir. 1972), affg. 54 T.C. 1642 (1970). The Fifth Amendment
privilege only applies when the possibility of self-incrimination
is a real danger, not a remote and speculative possibility.
Steinbrecher v. Commissioner, 712 F.2d 195, 197 (5th Cir. 1983).
For the reasons stated herein, respondent's motion for
partial summary judgment is granted.
An appropriate order will be
issued.
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Last modified: May 25, 2011