Document: 63 L.Ed.2d 141 100 S.Ct. 874 444 U.S. 707 UNITED STATES et al., Petitioners,v.Harvey F. EUGE. No. 78-1453. Argued Nov. 26, 1979. Decided Feb. 20, 1980. Rehearing Denied April 21, See 446 913, 1845. Syllabus Section 7602 of the Internal Revenue Code 1954 authorizes Service to summon individuals "appear," and "to produce such books, papers, records, or other data, give testimony," as may be relevant a tax investigation. During an investigation respondent's income liability, in effort determine whether deposits certain bank accounts not registered name represented attributable him, IRS agent issued summons requiring respondent appear execute handwriting exemplars various signatures appearing on signature cards. When refused comply with summons, United States brought suit enforce it. The District Court held that should enforced, but Appeals reversed, holding authority under § does authorize compel execution exemplars. Held : is empowered its conferred by 7602. Pp. 710-719. (a) While 7602's language explicit authorizing exemplars, duty testimony has traditionally encompassed provide some forms nontestimonial, physical evidence, including By imposing obligation documents well testimony, suggests intention codify broad testimonial obligation, evidence material From this production it can properly concluded extends one variety evidence. 712-714. (b) This consistently construed congressional intent require if claimed necessary for effective performance congressionally imposed responsibilities Code, upheld absent express statutory prohibition substantial countervailing policies. 714-716. (c) here exercise IRS's enforcement responsibilities. Handwriting are often important evidentiary component establishing use being method determining particular alias taxpayer. 716-717. (d) Moreover, entirely consistent derogation any policies constitutional rights, compulsion neither search seizure subject Fourth Amendment protections nor protected Fifth privilege against self-incrimination. 717-718. 8 Cir., 587 F.2d 25, reversed. Stuart A. Smith, Washington, D. C., petitioners. James W. Erwin, St. Louis, Mo., respondent. Mr. Justice REHNQUIST delivered opinion Court. 1 sued seeking Enforcement was denied Eighth Circuit, 25 (1978) (en banc), we granted certiorari.1 441 942, 99 2159, 60 1044. We now hold Congress 26 U.S.C. 2 * facts dispute. In October 1977, Intelligence Division assigned investigate liability years 1973 through 1976. Respondent had filed returns those years. sought employ "bank method" reconstructing years, means calculating his liability. Under proof, sums deposited taxpayer's scrutinized they represent taxable income. 3 course investigation, found only two name. Twenty were discovered, however, which reason believe maintained aliases conceal statements these sent post office boxes name; cards listed addresses properties owned respondent; documented frequent transfers funds between accounts. 4 respondent, 7, declined summons. 5 commenced action 7604(a). ordering 10 different signatures. ruling vested exemplars.2 II 6 structure history witnesses investigations been repeatedly reviewed recent Reisman v. Caplin, 375 440, 84 508, 11 459 (1964); Powell, 379 48, 85 248, 13 112 Donaldson States, 400 517, 91 534, 27 580 (1971); Bisceglia, 420 141, 95 915, 43 88 (1975); Fisher 425 391, 96 1569, 48 39 (1976); LaSalle National Bank, 437 298, 98 2357, 57 221 (1978). 7602, Secretary Treasury, therefore designate,3 authorized "appear before . oath, inquiry ."4 question presented power witness "other data," "give includes conclude does, several reasons. authorization Further Service's responsibilities; language; rights enunciated Congress. 7 Through persons possessing information "relevant material" federal at request delegate. That expressly obligates person summoned documentary "appear" testimony." Imposition is, course, novel innovation common law source comparable centuries. scope intended impose language, have previously analogized, interpretive guide, common-law duties attaching issuance supra, U.S., 147-148, S.Ct., 919; 57, 254. Congress, legislation, expand contract imposed,5 contrary expression, there wealth helpful defining "testimonial"6 statute interpreted expansive limited principally relevance privilege. As described contours Bryan, 339 323, 331, 70 724, 730, 94 L.Ed. 884 (1950): "[P]ersons competent minimum obligations concessions public interest orderly operation legislative judicial machinery. iterated importance duty, every within jurisdiction Government bound perform when summoned." recognized exemptions would upheld, "primary assumption" party must what capable giving" exemption "grounded individual found, centuries experience, outweigh truth." Ibid. 9 One application recognition, since early times, nontestimonial evidence.7 Holt 218 245, 252-253, 31 2, 6, 54 1021 (1910) (Holmes, J.), permitted Schmerber California, 384 757, 764, 86 1826, 1832, 16 908 (1966), observed could compelled, both state courts, submit "fingerprinting, photographing, measurements, write speak identification, court, stand, assume stance, walk, make gesture." also Wade, 388 218, 87 1926, 18 1149 (1967). Gilbert 263, 266-267, 1951, 1953, 1178 (1967), held, "like body itself" "identifying characteristic," production. Dionisio, 410 1, 93 35 67 (1973), Mara, 19, 774, again confirmed nature compelled grand jury subpoena power. Mullaney, 32 370 (CC Mo.1887). most relevant, nonprivileged considered exist law. "Congress duty." Blackmer 284 421, 438, 52 252, 255, 76 (1932). traditional privileges limitations. conclusion seems inherent imposition necessarily entails display features summoning authority. thereby certainly possible extended construction conforms historical notions summons.8 B narrowed enacting thus do rely solely meaning language. not, terms, therefore, narrower interpretation precluded actual statute. A precluded, precedents construing 1911, established benchmarks interpreting "the administration taken embrace all appropriate measures enforcement, [unless] assigning phrase[s] interpretation." Chamberlin, 219 250, 269, 155, 162, 55 204. precise mode applied breadth confer InUnited (1964), construe 7605(b), prohibiting from conducting "unnecessary examination[s]," probable cause "[a]lthough more stringent possible, showing suspecting fraud, reject because might seriously hamper Commissioner carrying out he thinks warranted ." 53-54, 253. (1971), used whenever potential civil later lead criminal prosecution. authority, emphasized draw line manner "stultify law." Id., 536, 545. Finally, (1975), issue John Doe order discover identity unknown Service. reasoned construction, "no meaningful events conducted" "[s]ettled principles avoid result unambiguous directions Congress." 150, 921. There formidable precedent uphold revenue laws undercut purposes.9 12 Applying principles, seek, obliged provide, First, no will framework, numerous recited imposes designate, laws. 7601(a). legislated "required inquiries, determinations, ASSESSMENTS OF ALL TAXES IMPOSED BY THIS TITLE u.s.c. 6201(a). 6301 "shall collect taxes internal laws." fulfill duties, need resolving exemplars.10 investigative devices assist them ascertaining evaders. case: "[I]f activity afoot involved cover their tracks. Thus, unable persons, 7601 frustrated class cases. Settled 14 nothing language,11 history,12 precluding asserted Nor taxpayer parties violated construction. Compulsion protections, far less protection than documents.13 Since explicitly seem curious chosen form tradition protect.14 15 cases dealing proceedings, entitled challenge adversary proceeding court prior assert defenses. 151, establish compliance good-faith requirements Court, 318, 2368, requirement 7605(b) "[n]o shall subjected unnecessary examination These quite sufficient us refuse strain imply additional ones neutral accordingly reverse judgment refusing 17 Reversed. BRENNAN, whom MARSHALL STEVENS join, dissenting. 19 Service, unlike gives Cf. 307, 2362, (validity summonses depends "whether among Congress"). time place named holds today "testimony" creation exemplars.1 point anything even testimony" create exemplar. Indeed, concedes, must, exemplar kind evidence.2 Certainly, so 7602.3 Accordingly, I dissent. 20 MARSHALL, 21 my view, Amendment's compulsory self-incrimination prohibits stated dissenting 33, 782, "I cannot accept notion man cooperate affirmatively securing incriminating obtained without cooperation suspect." rooted basic stream religious political principle[,] reflects limits individual's attornment state," re Gault, 387 47, 1428, 1454, 527 embodies "respect government—state federal—must accord dignity integrity citizens," Miranda Arizona, 436, 460, 1602, 1620, 694 (1966). continue believe, then, "[i]t compelling active assistance, 'the inviolability human personality' assured." 34-35, 782-83 (dissenting opinion) (quoting 1620). 22 problem, agree Brother see ante, p. 719, permit personnel Circuit reached Rosinsky, 547 249 (1977). Sixth decided Circuit. Brown, 536 117 (1976). reasons court's clear. opinion, "out thin air." 27, n. states, adopts views expressed Campbell, 524 604, 608 (CA8 1975). principal forwarded decision declining constitute violation Amendment. discussed infra, rationale supports Appeals. Responsibility Treasury. 7801(a). organized carry Secretary. 544; Fed.Reg. 2417 seq. (1970). For purposes refer interchangeably. "Sec. Examination Books Witnesses. "For purpose correctness return, making return where none made, equity transferee fiduciary respect tax, collecting delegate authorized— "(1) To examine data inquiry; "(2) liable required act, officer employee person, having possession, custody, care books account containing entries relating business deem proper, "(3) take concerned, inquiry." Legislative efforts would, applicable guarantees. word loosely context documentary, oral, J. Wigmore, Evidence 2194, (McNaughton Rev. 1961). Wigmore identified disclose justice control serve ascertainment truth, [and] mental impressions preserved brain hands, corporal existing body." indicated elsewhere, suggest codified respects analogy guide. Supra, 712. Congressional latitude adopt techniques collection assessment throughout Code. 6302, example, discretion devise methods specifically provided statute: "Whether title, collected reasonable complete proper tax." uses Not useful identifying holder account, said who file multiple false names claiming refunds, purchase money orders names, forgery joint advantage lower rates. argues requires already existence. created witness, argued inapplicable. view exhibition characteristics equivalent 767, (1973). Further, obviously contemplates transformation formerly tangible, testimony. creates difference ordered talk write. otherwise generate nonexistent documentation fact disclaimed documents. Manual 4022.64(4) (CCH 1977) provides administrative "should given date bring him/her papers records. prepare documents." section "[t]he giving appearance pursuant 'creating document.' " simply unilluminating. did intend change expanse amendments 1954. H.R.Rep.No.1337, 83d Cong., 2d Sess. (1954); S.Rep.No.1622, (1954), U.S.Code Cong. & Admin.News 1954, 4025. pre-1954 interpretations sheds light demonstrates minimal level afforded why unnecessary. privilege, critical stage counsel. "minimal risk absence counsel derogate [a] right fair trial." 267, 1953. "[i]f, reason, unrepresentative taken, corrected process trial accused unlimited number analysis comparison government defense experts." Palmer 530 787 1976), similarly 28 1826(a). contempt "testify information." sanctions refusal intended, employed statute, "codify present practice." practice included punish exemplar, thought phrasing adequate samples. places reliance "necessarily authority." Ante, 714. Plainly adds indicate deliver requested designated place. Court's label "nontestimonial" meaningful, "[t]estimony , (either orally affidavits depositions." Black's Law Dictionary 1324 (5th ed. 1979). Testimony statement knowledge belief opposed mere characteristic. Even ambiguous, reach same strongly "until otherwise, our protect sway over enforcement." Dalia 238, 1682, 1696, 177 (1979) (STEVENS, J., dissenting).

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