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

In an article published in the October / November 2018 issue of CCH’s Journal of Tax Practice & Procedure, Kevin F. Sweeney discusses how taxpayers may be able to use Fifth Amendment rights to avoid the compelled production of records of unreported crypto transactions. Sweeney 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 taxpayers.

• CH_Sweeney in CCH Journal of Tax Practice and Procedure_01 22 19.pdf