eder@ssc-vax.UUCP (Dani Eder) (10/24/84)
[24 October 1984] 1. The Fifth Amendment to the US Constitution says, in part: "No person . . . shall be compelled in any criminal case to be a witness against himself." " Under the clause a witness in any proceeding whatsoever in which testimony is required may refuse to answer any question, his answer to which might be used against him in a future criminal proceeding. . ."[The US Constitution, p 841. US Government Printing Office, 1954] 2. Tax returns may be introduced as evidence in criminal cases: " A return. . .shall, . . .be open,. . .to officers and employees of a Federal agency. . .for their use in, preparation for any administrative or judicial proceeding. . .pertaining to the enforcement of a . . . Federal criminal statute (not involving tax administration) to which the United States or such agency is or may be a party"[ US Code, Title 26, Section 6103(i)(1)(A)] 3. "The information revealed in the preparation and filing of an income tax return is, for Fifth Amendment analysis, the testimony of a "witness" as that term is used herein." [US Supreme Court, Garner v. US, 1976. 96 S Ct 1178, Opinion of the Court, section IV] 4. Thus, until you are given immunity from criminal prosecution, you have as much right not to be witness against yourself on a tax return as when you are questioned by the police. Dani Eder / Boeing Aerospace Company / ssc-vax!eder /