Keeping a Lid on the Crypt : Protecting Taxpayers’ Fifth Amendment Rights to Not Produce Incriminating Crypto Records

This article analyzes whether and how taxpayers can use their Fifth Amendment rights to not produce incriminating crypto-currency ("crypto") records. It argues that, although assertions of the Fifth Amendment act of production doctrine have been largely unsuccessful in recent years in the context of foreign bank account cases, crypto tax cases present new and promising applications of this longstanding doctrine for U.S. taxpayers

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Year of publication:	2019
Authors:	Sweeney, Kevin
Publisher:	[2019]: [S.l.] : SSRN

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Extent:	1 Online-Ressource (15 p)
Type of publication:	Book / Working Paper
Language:	English
Notes:	In: CCH Journal of Tax Practice and Procedure 20-5 issue, October-November 2018 Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments November 2018 erstellt
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10012894232