Opinion ID: 3065476
Heading Depth: 3
Heading Rank: 1

Heading: Procedure: Applying Privilege to Document

Text: Requests [1] “A claim of Fifth Amendment privilege may be asserted if there are ‘substantial hazards of self-incrimination that are real and appreciable, not merely imaginary and unsubstantial,’ that information sought in an IRS summons might be used to establish criminal liability.” United States v. Drollinger, 80 F.3d 389, 392 (9th Cir. 1996) (per curiam) (quoting United States v. Rendahl, 746 F.2d 553, 555 (9th Cir. 1984). “ ‘[A] proper application of this standard requires that the Fifth Amendment be raised in response to specific questions propounded by the investigating body.’ ” Id. (quoting United States v. Pierce, 561 F.2d 735, 741 (9th Cir. 1977)); accord United States v. Bodwell, 66 F.3d 1000, 1001 (9th Cir. 1995) (per curiam). The privilege is not limited to oral questioning; an individual may refuse to provide documents to an investigative body if the act of production would be testimoUNITED STATES v. BRIGHT 3143 nial. See, e.g., In re Grand Jury Subpoena, Dated April 18, 2003, 383 F.3d 905, 909 (9th Cir. 2004). The taxpayer bears the burden of showing that testimony or documents are privileged. See United States v. Brown, 918 F.2d 82, 84 (9th Cir.