Caroline Rule breaks down The Current Jurisprudence On The Fifth Amendment’s Act Of Production Privilege

In a recent scholarly article in the ABA’s The Tax Lawyer, Caroline Rule answers the question of whether United States v. Greenfield was a triumph of the Fifth Amendment’s act of production privilege or confirmation that the privilege can be entirely abrogated by any act of Congress or even by a Treasury regulation.

She concludes that the jurisprudence on this issue is constitutionally flawed and suggests that existing court decisions “contravene the bedrock propositions that a statute (let alone a regulation) cannot override the Constitution.”

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