The Fifth Amendment And Civil Tax Enforcement

07.11.13  |  New York Law Journal

Attorneys representing taxpayers in “eggshell” audits frequently struggle with the issue of whether (and when) a client should invoke the privilege against self-incrimination since a revenue agent may refer the case to criminal investigators based on information obtained in an audit. The Supreme Court's recent decision in Salinas v. Texas raises the specter that the government can argue that a jury should infer guilt from a defendant's refusal to answer questions during a non-custodial interview. This article discusses Salinas' implications for professionals representing taxpayers in audits.

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