Tuesday, May 7, 2013

Petition for Certiorari and Briefs on the Required Records Case Presently Before the Court on Petition (5/7/13)

I recently wrote on the filing of a petition for certiorari a case raising the issue of the continuing viability of the required records doctrine that the courts of appeals have recently applied in offshore bank record subpoena cases to override the Fifth Amendment privilege through the Act of Production doctrine.  See Petition for Cert filed in FBAR Required Records Case (Federal Tax Crimes Blog 1/18/13), here.  The case is In re Special February 2011-1 Grand Jury Subpoena dated September 12, 2011, T.W. v. United States, 691 F.3d 903 (7th Cir. 2012), petition for cert (Sup. Ct. No. 12-853).   The Supreme Court docket on the case is here.  In my prior posting, I provided a link to the petition for certiorari.  I write today to provide that link again, along with links on the other filings, including amicus briefs.

T.W.'s Petition for Writ of Certiorari, here.

Government Brief in Opposition, here.

T.W.'s Reply Brief, here.

Amicus Briefs
  1. Briefs of Counsel for Similarly Situated Jane and John Does, here.
  2. Brief of Former Officials with the Department of Justice, Tax Division, and Internal Revenue Service, here.
  3. Brief of New York County Lawyers' Association, here.
For those with limited time, I do recommend T.W.'s Reply Brief.

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