The privilege against self-incrimination contained in the fifth amendment to the United States Constitution is invoked with some frequency in the reporting of income to the Internal Revenue Service. Unfortunately, no definite standard for the applicability of this privilege to income reporting has emerged. In this comment, the author reviews decisional law on the applicability of this privilege to income reporting and analyzes under what circumstances this privilege can be invoked.
Stanley, Richard B.
"Comments: Conflict between the Internal Revenue Code and the Fifth Amendment Privilege against Self-Incrimination,"
University of Baltimore Law Review: Vol. 15
, Article 5.
Available at: https://scholarworks.law.ubalt.edu/ublr/vol15/iss3/5