CALIFORNIA EVIDENCE: CIVIL AND CRIMINAL
...Privileges
......Self-Incrimination Privilege
.........IRS
............Proceedings
3 Cards On This Topic:

5th Amendment validly invoked when taxpayer fears prosecution for tax crimes: No tax-crime exception recognized in 9th Cir.

Failure to appear or to appeal order enforcing IRS summons does not bar 5th Amend. privilege in contempt proceedings.

D may be prosecuted for lying in required Int.Rev. Code reports; no Fifth Amendment defense, as not testimonial compulsion.