In Re: Grand Jury Subpoena

This appeal arose from a grand jury investigation in which the target of the investigation (the witness) was subpoenaed to produce any records of foreign bank accounts he was required to keep under Treasury Department regulations governing offshore banking. The witness informed the government that he would not comply with the subpoena, citing his Fifth Amendment privilege against self-incrimination, and the government moved to compel the witness to comply. Because the court concluded that the Required Records Doctrine applied in this case, the court declined the witness's invitation to create a circuit split and accordingly reversed the district court's denial of the government's motion to compel the witness to comply with the subpoena. View "In Re: Grand Jury Subpoena" on Justia Law