United States v. Loren C. Troescher

Loren C. Troescher appeals an order of the district court compelling him to appear before the Internal Revenue Service to answer questions and produce documents. The IRS issued the summons after Troescher apparently failed to file income tax returns for several years. Troescher argues that the district court erred in rejecting his assertion of the Fifth Amendment’s privilege against self-incrimination. We agree, and therefore vacate the order and remand to the district court for reconsideration in light of this opinion.

I.

The general standard for a valid assertion of the Fifth Amendment privilege against self-incrimination is well established. In order properly to assert the privilege, “respondents must show that their testimony would ‘support a conviction under a federal criminal statute’ or ‘furnish a link in the chain of evidence- needed to prosecute the claimant for a federal crime.’ ” United States v. Rendahl, 746 F.2d 553, 555 (9th Cir.1984) (quoting Hoffman v. United States, 341 U.S. 479, 486 , 71 S.Ct. 814, 818 , 95 L.Ed. 1118 (1951)). Indeed, it is enough if -the responses would “merely ‘provide a lead or clue’ to evidence having a tendency to incriminate.” United…