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U.S. v. Troescher, No. 95-55609 (9th Cir.) (99 F.3d 933) (November 7, 1996) (Judge Stephen Reinhardt)

Here the Court rejected Government's contention that there is a "tax crime exception" to the Fifth Amendment's self-incrimination clause under which the privilege against self-incrimination would not apply to tax investigations.

The defendant in this case was accused of not having filed tax returns for several years. When the IRS …

 

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