United States of America v. Fridman

  1. December 07, 2020

    2nd Circ. Won't Rehear Taxpayer's Self-Incrimination Argument

    The Second Circuit declined to reconsider a decision that the Fifth Amendment doesn't protect a taxpayer from producing self-incriminating documents of his foreign bank accounts in response to a summons from the IRS.

  2. October 27, 2020

    Trustee Insists 2nd Circ. Doc Ruling Provokes Self-Incrimination

    A Second Circuit panel erroneously ruled that the Fifth Amendment doesn't protect a taxpayer from having to produce incriminating documents of his foreign bank accounts, the taxpayer said in petition for rehearing.

  3. September 09, 2020

    IRS Doc Order Doesn't Defy 5th Amendment, 2nd Circ. Affirms

    The Internal Revenue Service can enforce a summons ordering a man to produce potentially incriminating records of his foreign bank accounts, as the Second Circuit ruled Wednesday that the Fifth Amendment doesn't protect the documents.

  4. June 11, 2019

    IRS Summons Didn't Violate 5th Amendment, 2nd Circ. Told

    A New York federal court did not violate a man's constitutional rights against self-incrimination by ordering him to produce documents in connection with foreign accounts since the IRS already knew about those documents, the government told the Second Circuit.

  5. March 12, 2019

    Taxpayer's Right Against Self-Incrimination Denied, 2nd Circ. Told

    A taxpayer suspected of failing to report financial accounts has urged the Second Circuit to reverse a finding that he must produce documents requested by the IRS, saying a lower court wrongly determined his right against self-incrimination was not violated.