In Re Grand Jury Proceedings. Ahmad Shams, Witness-Appellant v. United States
Opinion
Opinion
Ahmad Shams, a witness before federal grand jury, appeals the district court’s judgment holding him in civil contempt for refusing to sign a consent directive granting the government access to foreign bank records. We affirm.
BACKGROUND
Ahmad Shams was subpoenaed to appear before a federal grand jury and produce records relating to Swiss bank accounts allegedly under his control. The grand jury sought the records in connection with an investigation into possible violations of United States tax laws. Shams denied having any documents responsive to the subpoena.
The grand jury then issued a second subpoena calling for Sham’s appearance. At the scheduled proceeding, the prosecutor and the grand jury foreman asked Shams to sign a consent form directing officials of foreign banks where Shams maintains accounts to disclose records of such accounts to the United States government. After Shams refused to sign the consent directive, the district court entered an order directing Shams to appear before the grand jury and sign the directive. Shams still refused to sign the decree, and the district court adjudged him in contempt pursuant to 28 U.S.C. § 1826 .