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

Where D’s defense was Note re loan from P was extinguished because of novation and P agreed to write it off on his Canadian taxes, P’s Canadian returns were relevant and not privileged, and court erred in excluding them.

Though finding D liable for punitive damages not enough to make tax return privilege inapplicable, privilege didn't apply where D kept Ps from obtaining relevant nonprivileged financial information for their claim.

State statute requiring filing of tax returns does not violate Fifth Amendment.