Document: 424 U.S. 648 96 S.Ct. 1178 47 L.Ed.2d 370 Roy D. GARNER, Petitioner,v.UNITED STATES. No. 74-100. Argued Nov. 4, 1975. Decided March 23, 1976. Syllabus Petitioner's income tax returns, in which he revealed himself to be a gambler, were introduced evidence, over his Fifth Amendment objection, as proof of the federal gambling conspiracy offense with was charged. Held: privilege against compulsory self-incrimination not violated. Since petitioner made incriminating disclosures on returns instead claiming privilege, had right do, compelled incriminations. Here, where there is no factor depriving free choice refuse answer, general rule applies that if witness does claim will considered having been "compelled" within meaning Amendment. United States v. Sullivan, 274 259, 607, 71 L.Ed. 1037. Miranda Arizona, 384 436, 86 1602, 16 694; Mackey States, 401 667, 91 1160, 28 404; Garrity New Jersey, 385 493, 87 616, 17 562, distinguished. Pp. 650-655. 501 F.2d 228, affirmed. Burton Marks, Beverly Hills, for petitioner. Keith A. Jones, Washington, C., respondent. Mr. Justice POWELL delivered opinion Court. 1 This case involves nontax criminal prosecution Government petitioner's prove him. The question whether introduction this violated when then privilege. 2 * Petitioner, Garner, indicted involving use interstate transportation and communication facilities "fix" sporting contests, transmit bets information assisting placing bets, distribute resultant illegal proceeds. 18 U.S.C. §§ 371, 224, 1084, 1952.1 Government's conspirators bet horse races either fixed them or while possession other unavailable public. Garner's role scheme furnishing inside information. him included testimony telephone toll records showed calls from Garner before various placed. 3 also introduced, Form 1040 filed 1965, 1966, 1967. In 1965 return reported occupation "professional gambler," each substantial "gambling" "wagering." relied familiarity "the business wagering gambling," reflected turns, help rebut relationships innocent ones. 4 jury returned guilty verdict. appealed Court Appeals Ninth Circuit, contending entitled exclude despite failure making disclosures. Sitting en banc held assert defeated claim. 236.2 We agree. II 5 1037 (1927), defense failing file at all. But indicated could claimed specific sought return, saying: 6 "If form provided called answers defendant privileged have raised objection but account make any all." Id., 263, S.Ct., L.Ed., 1039.3 7 Had invoked lieu supplying used him, Internal Revenue Service proceeded both two ways. First, criminally prosecuted under § 7203 Code 1954 (Code), 26 7203, proscribes, among things, willful return.4 Second, complete administratively "from (its) own knowledge such (it could) obtain through otherwise." 6020(b)(1). Section 7602(2) authorizes circumstances summon taxpayer appear produce give testimony. 7602(2).5 If persisted summoned, sued enforcement district court, subjecting threat court's contempt power. 7604.6 8 Given it cannot fairly said taxpayers are "volunteers" they their returns. compels filing much compels, example, appearance "witness"7 grand jury. availability prosecutions summons procedure induces disclose unprivileged question, however, can incriminate regard instead. III start fundamental proposition: 9 "(A) protected by may rightfully answer unless until least evidence derived therefrom subsequent defendant. Kastigar 406 441, 92 1653, 32 212 (1972). Absent protection, nevertheless inadmissible later prosecution. Bram (168 532, 183, 42 568 (1897)); Boyd (116 524, 29 746 (1886))." Lefkowitz Turley, 414 70, 78, 94 316, 322, 38 274, 282 (1973). 10 See Murphy Waterfront Comm'n, 378 52, 57 n. 6, 84 1594, 1598, 12 678, 682 (1964). 11 Because protects statements well guarantees remain silent absent immunity, inquiry ended an statement Nor, irrelevant. has individual compulsion who lost benefit Kordel, 397 1, 7-10, 90 763, 766-769, 25 7-9 (1970). Although Kordel appears only square holding effect, frequently recognized principle dictum. Maness Meyers, 419 449, 466, 95 584, 574, 587 (1975); Rogers 340 U.S.67, 370-371, 438, 440-441, 344, 347-348 (1951); Smith 337 137, 150, 69 1000, 1007, 93 1264, 1273 (1949); Monia, 317 424, 427, 63 409, 410, 376, 379 (1943); ex rel. Vajtauer Commissioner Immigration, 273 103, 112-113, 302, 306, 560, 565-566 (1927).8 These decisions stand proposition that, ordinary case, testify makes government himself.9 13 "The speaks compulsion. It preclude testifying voluntarily matters If, therefore, desires protection must 'compelled' Amendment." supra, U.S., 380 (footnote omitted). 14 insistence upon older cases reflect appropriate accommodation generally applicable governments everyone's Mason 244 362, 364-365, 37 621, 622, 61 1198, 1199 (1917); see, E. g., Branzburg Hayes, 408 665, 688, 2646, 2660, 33 626, 643 (1972); 443-445, 1655-1656, 212, 215-217 Despite its cherished position, addresses relatively narrow scope inquiries. Unless seeks subject giver liability, constitutional immunity arise. An therefore properly testimony, noncriminal investigation himself. See, Gardner Broderick, 392 273, 278, 88 1913, 1916, 20 1082, 1086 (1968). objects, ordinarily assume processes eliciting deems incriminating. Only knows apparently disclosure burden appropriately lies timely assertion instead, discloses sought, incriminations viewed compelled. 15 addition, consistent purpose preservation adversary system justice. Tehan Shott, 382 406, 415, 459, 464, 453, 459 (1966). That undermined deliberately avoid burdens independent compelling self-incriminating areas sd information, circumvention constitutionally mandated policy proceedings. Cf. Counselman Hitchcock, 142 547, 562-565, 195, 198-199, 35 1110, 1113-1115 (1892); California Byers, 402 456-458, 1535, 1552-1553, 9, 33-35 (1971) (Harlan, J., concurring judgment). IV preparation is, purposes analysis, "witness," term herein. disclosed objecting, would application requirement witnesses resists requirement, arguing tax-return context. He relies specifically three situations incriminatory privilege.10 these narrowly defined situations, some present here inappropriate claimed. situation relevant deny "free admit, deny, answer." Lisenba California, 314 219, 241, 62 280, 292, 166, 182 (1941). For reasons stated below, we conclude deprived choice. first dealing coerced confessions, 694 (1966), required exclusion knowing intelligent waiver regardless 467-469, 475-477, 1624-1625, 1628-1629, 719-721, 724-725. notes shown waiver. evident little do return. coerced-confession entirely different custodial interrogation. 467, 1624, 719. presumed without proper safeguards interrogation ability freely choose silent. Ibid. At same time, inquiring acutely aware potentially nature sought. Thus, pressures inherent compulsions incriminate, merely danger posed favored impelled adopt extraordinary safeguard excluding 475-476, 719, 724-725; see Michigan Mosley, 423 96, 97, 321, 324, 46 313, 319 Schneckloth Bustamonte, 412 218, 246-247, 2041, 2057-2058, 36 854, 873-874 Nothing suggests need similar presumption rather than claims because overborne. fact, taxpayer, leisure legal assistance, even less psychological issue judicial 9-10, 768-769, L.Ed.2d, 8-10; Miranda, 461, 1620, 716. B 19 next 404 (1971), relevance understood light Marchetti 390 39, 697, 889 (1968), Grosso 62, 709, 906 latter gamblers connection occupational excise taxes gambling. found payment those tended pervasive regulation activities. Marchetti, 48-49, 702-703, 897-898; Grosso, 66-67, 712-713, 911-912. submitting exercised simply file.11 Mackey, decided. Mackey's evasion. majority incriminations, 672, 1163, (plurality opinion); 704-705, 1165-1166, 427-428 (Brennan, judgment); 713, 1170, 432 (Douglas, dissenting), immunized nonretroactive. 674-675, 1164-1165, 409-410 700-701, 1184, 425-426 judgment).12 assumes after concludes since all, stands trial always suffices preserve previously. 21 Assuming otherwise reads correctly,13 think should applied basis holdings gamblers, great whom likely themselves responding. 57, 707, 897-898, 902; 66-68, 712-714, Therefore, cases, compel self-incrimination.14 differently situated. directed " 'inherently suspect activities.' 704, 900. As noted Albertson SACB, 79, 194, 199, 165, 172 (1965), questions (an) (are) neutral face public large." persons disclosing occupation. completed involve Mackey.15 C 22 final argument 562 (1967). There policemen summoned during police corruption informed discharged doing so. prosecutions. penalty discharge reliance foreclosed silent, effect given policemen. faces possibility argues prosecution, like Garrity, contention force, find unpersuasive. 23 threatened punishment concededly valid exercise one disadvantage. A conviction based implicit dictum return.16 Furthermore, provide documents rely defend "supply information." Murdock, 290 389, 54 223, 78 381 (1933) (Murdock ); 284 141, 52 63, 76 210 (1931) I ), disapproved grounds, 678 (1964).17 itself taxpayer's insulation liability imposed broadened 7203's statutory standard "willfulness."18 24 conviction. prevail tested freedom so, noting contemplating more difficult proceeding. Amendment, receives ruling time validity claim, opportunity reconsider being refusal answer. 460-461, 592-593, 584-585. brought preliminary allow reconsider.19 essence, contends guarantee requires preliminary-ruling testing asserted serve best interests cf. Emspak 349 190, 213-214, 75 687, 709-710, 99 997, 1013-1014 (1955) certainly say Constitution it. previously context did never intimated permissible. Indeed, measure endorsement Murdock I, predecessors refusing Bureau Revenue.20 contended, prior suit presentation court ruling. said: "While undoubtedly lest proceedings support determination so denounced." 148, 64, 213. 27 Quinn 155, 167-170, 668, 675-677, 964, 974-976 (1955); dissenting). satisfied states standard. What principally matter timing procedure. long available denied absence agree deterred sense true Garrity. V summary, incriminations.21 invoking judgment 30 Affirmed. 31 Judgment STEVENS took part consideration decision case. MARSHALL, BRENNAN joins, judgment. 34 petitioner, self-incrimination, thereafter bar disagree, Court's rationale, far broader necessary dispose ultimately turns simple discussing "willful" punishable "a convicted erroneous good faith." Ante, 663, 18. good-faith expose hold violation accorded effectively preserves between affirm reason. Not content rest ground, decides amount sufficient, according Court, 1186-1188. holding, admission presented facts And, contrary implication contained opinion, impression Citing observes "second chance" rejected. leaps conclusion accept prerequisite 165-170, 674-677, 973-976 (1955). follow, hold, import considering required.* thing prompt possible contempt. 584-585 (1975). quite another someone too late reconsider. undisputed assurance risk assessment law liability. event, consider view entitles acquittal admissible aiding abetting substantive transmission betting judge acquitted count close panel originally heard accepted reversed, dissenting. 228. affirmed 7-to-5 vote. Holmes, writing "It extreme extravagant authorized man state crime. desired test point passed upon." 263-264, 607-608, 1040. occasion decide what types rarely, ever, prevent disclosure. (1971). Further, justified fear laws. Finally, nothing continuing Sullivan's filed. Title full: "Any person title pay estimated tax, regulations authority thereof (other section 6015), keep records, supply willfully fails times regulations, shall, addition penalties law, misdemeanor and, thereof, shall fined $10,000, imprisoned year, both, together costs prosecution." 7602 part: "For ascertaining correctness none made, determining internal revenue . ., collecting Secretary delegate "(2) To liable perform act, officer employee person, possession, custody, care books containing entries relating deem proper, place named books, papers, data, oath, material ." 6004 authorize Service, alternative suit, order exchange immunity. informed, Service's practice utilize 6004. Brief 19, 11. "witness" herein identify who, frequent witness' compelled, rights, include jury, civil proceeding, legislative administrative body possessing subpoena held, analogously, loses promptly though remains undisclosed 210, (1931), (1964); 440, 348. couched language here. Some nonclaiming "waived" 113, 566 (1927). Others testifies "voluntarily," Neither usage seems analytically sound. apply "waiver" Johnson Zerbst, 304 458, 58 1019, 82 1461 (1938), recently clear lose 222-227, 235-240, 2045-2047, 2051-2054, 859-862, 867-870, Moreover, desirable reserve process affirmatively renounces (1949). concept "voluntariness" related "compulsion." promote clarity reserving concerns discussed Part IV, Infra, 656-665, prevents desiring arguments fact advanced dissent adopted brief issue. Petitioner 8. advances error. underlying petition certiorari, Rule 23(1)(e), alone merited denial 23(4). contentions deemed sufficient merit warrant discussion below. reach them. noted, exception corollary "tribunal" evaluation initially 78-79, (1965); 566; 1199-1200 (1917). early allows invalid granted assures obtains all entitled. requested, I. e., due, identified claimant gambler. forgave usual favor "claim" silence. 50, 703, 898. Nonetheless, "claimed" subsequently justify 61, 905. particular gambler incriminated file. BRENNAN, joined concurred ground 702, 1185, 426. follow necessarily retroactive, immunization might yet decided, Kahriger, 345 22, 73 510, 97 754 (1953), Lewis 348 419, 475 (1955), thereby identifying thus risking self-incrimination. Accordingly, inherently demanded Government. Supra, 658. second gambler's inability required. 1165, 427 Leary 395 27-28, 89 1532, 1543-1544, 76-77 (1969); 70-71, 714-715, 913-914. present. course, removed validly pause deprive trial. 13, Supra. whatever general, revealing effectively. stems certain specialized calculations gamblers. 165(d) Code, 165(d); Recent Cases, Harv.L.Rev. 914, 916 respect reveal address contention, unnecessary special calculations. F.2d, 237 3. cast doubt Byers statute requiring motorists involved automobile accidents stop themselves. regulatory inquiries self-reporting afforded solely undercut rationale addressed basic one's name disclosed. opinions upholding suggested questions. 434 1541, 457-458, 34-35 analogous reporting violate predecessor statutes identical respects. Act 1926, 1265, 44 Stat. 850-851; 1928, 146(a), 45 835. proscribes failures peril every recognizes faith. concession reflects our II. Murdock's unjustified (because Comm'n ). "good faith" entitle acquittal. "(T)he Government, correctly, assumed carried showing mere voluntary intent, faith, Constitution." 397, 226, 386. Bishop, 346, 2008, 941 respect, risks challenge disclose. warrants sanction. advised us oral stimulate rulings Service. doubtful, indication invalid. claimant, 17, No read allowing concurrently immunize Any avoiding obtaining elsewhere. 711-713, 1169-1171, 431-433 notes, 18,

Category: 0