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 /