Saturday, December 1, 2012
Volume:
28
Issue:
12
Abstract:
On September 21, 2012, the U.S. Court of Appeals for the Fifth Circuit unanimously overturned a district court’s denial of the U.S. government’s motion to compel a target of a grand jury investigation to produce any records of foreign bank accounts he was required to keep under Treasury Department regulations, notwithstanding the target’s assertion of his Fifth Amendment privilege against self-incrimination.[1]