- 8 -
evidence. See Ware v. Commissioner, 92 T.C. 1267, 1268-1269
(1989), affd. 906 F.2d 62 (2d Cir. 1990). Accordingly, we hold
that the amount of petitioner's 1993 self-employment income in
issue is limited to the $11,438 amount alleged in respondent's
trial memorandum to have been received by petitioner from the
Liberty Foundation.
At trial, respondent questioned petitioner about checks and
other compensation that she received from the Liberty Foundation
that totaled $11,438 in compensation. Petitioner invoked the
Fifth Amendment in response to these questions. Petitioner
argues that she had a reasonable apprehension of criminal
prosecution in connection with her involvement in the Liberty
Foundation. Her apprehension arises from the alleged convictions
of several individuals connected with the Liberty Foundation.6
Petitioner, however, misconstrues the scope of the Fifth
Amendment privilege. The Fifth Amendment protects against
compulsory self-incrimination. Fisher v. United States, 425 U.S.
391 (1976). Remote or speculative possibilities of prosecution
for unspecified crimes are insufficient to invoke the privilege.
6 Petitioner attached several documents to her reply brief,
including a purported search warrant involving several
individuals and the Liberty Foundation. Petitioner was not
listed on the warrant but evidently intends this document to
justify her Fifth Amendment claim. The documents were not
introduced at trial and are not part of the record in this case.
Rule 143(b); see Kwong v. Commissioner, 65 T.C. 959, 967 n.11
(1976); Perkins v. Commissioner, 40 T.C. 330, 340 (1963).
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