Document: 409 U.S. 322 93 S.Ct. 611 34 L.Ed.2d 548 Lillian V. COUCH, Petitioner,v.UNITED STATES and Edward F. Jennings, etc. No. 71-889. Argued Nov. 14, 1972. Decided Jan. 9, 1973. Syllabus Petitioner challenges an Internal Revenue Service (IRS) summons directing accountant, independent contractor with numerous clients, to produce business records that she had been giving him for preparation of her tax returns from 1955 1968, when the was issued. The District Court Appeals concluded privilege against self-incrimination asserted by petitioner not available. Held: On facts this case, where effectively surrendered possession there no personal compulsion records. Fifth Amendment therefore constitutes bar their production even though IRS investigation may entail possible criminal as well civil consequences. Nor does petitioner, who aware much information in be disclosed returns, have any legitimate expectation privacy would under either Fourth or Amendment. Pp. 327 336. 449 F.2d 141, affirmed. John G. Rocovich, Jr., Roanoke, Va., petitioner. Lawrence Wallace, Washington, D.C., respondents. Mr. Justice POWELL delivered opinion Court. 1 January 7, 1970, Government filed a petition United States Western Virginia, pursuant 26 U.S.C. §§ 7402(b) 7604(a),1 seeking enforcement connection petitioner's liability 1964—1968. directed accountant of: 2 'All books, records, bank statements, cancelled checks, deposit ticket copies, workpapers all other pertinent documents pertaining above taxpayer.'2 3 question is whether taxpayer invoke compulsory prevent accountant. Both Court3 Circuit4 held unavailable. We granted certiorari, 405 1038, 92 1311, 31 581. 4 sole proprietress restaurant. Since given payroll reports sales expenditures Harold Shaffer, purpose preparing income returns. employee but his own office clients compensated on piecework basis. When she, course, retained title herself. 5 During summer 1969, Agent Dennis Groves commenced After examining books Shaffer's permission, found indications substantial understatement gross income. thereupon reported case Intelligence Division Service. 6 Special Jennings next joint determine correct liability, possibility fraud imposition penalties, and, lastly, recommendation violation. first introduced himself gave Miranda warnings required directive, then issued Shaffer5 after latter refused let see, remove, microfilm 7 arrived at September 2, return day summons, view he request, attorney. petitioned intervened, asserting ownership warranted production.6 8 * It now undisputed special agent authorized, § 7602, issue aid consequences.7 In Donaldson v. States, 400 517, 91 534, 27 580 (1971), upheld such noting that: 9 'Congress clearly has authorized use investigating what prove conduct. . There statutory suggestion meaningful line distinction, compared purposes, point agent's appearance. To draw appears require Service, situation suspected undetermined fraud, forgo potentiality ultimate prosecution. refuse thus stultify federal law.' Id., 535—536, 544.8 10 noted attempted intervene, Fed.Rule Civ.Proc. 24(a)(2), 'in which proprietary interest kind, are owned third person, hands, relate person's transactions taxpayer.' 523, S.Ct., 538. quite properly that, those facts, absolute right intervene existed. 530—531, 542. instant however, presents different question. Here seeks review courts below did permit intervene. essential inquiry further enables assert successfully despite fact longer remained possession. II 11 importance preserving inviolate often stated need elaborated. Counselman Hitchcock, 142 547, 12 195, 35 L.Ed. 1110 (1892); Malloy Hogan, 378 1, 84 1489, 653 (1964); Arizona, 384 436, 86 1602, 16 694 (1966). By its very nature, intimate one. respects private inner sanctum individual feeling thought proscribes state intrusion extract self-condemnation. Historically, sprang abhorrence governmental assault single accused crime temptation part State resort expedient compelling incriminating evidence one's mouth. White, 694, 698, 64 1248, 1251, 88 1542 (1944). necessary 'recurrence Inquisition Star Chamber, if stark brutality,' Ullmann 350 422, 428, 76 497, 501, 100 511 (1956). Murphy Waterfront Commission New York Harbor, 52, 55, 1594, 1596, 678 (1964), articulated policies purposes privilege: 13 '(O)ur unwillingness subject cruel trilemma self-accusation, perjury contempt; our preference accusatorial rather than inquisitorial system justice; fear self-incriminating statements will elicited inhumane treatment abuses; sense fair play dictates 'a state-individual balance requiring government contest shoulder entire load,' respect inviolability human personality each 'to enclave lead life' .' 14 important reiterate it adheres basically incriminate him. As Holmes put it: 'A party privileged producing evidence, production.' Johnson 228 457, 458, 33 572, 57 919 (1913). Constitution explicitly prohibits bear witness 'against himself': necessarily proscribe another. Compulsion upon person element privilege, 'prohibition man prohibition physical moral extort communications him,' Holt 218 245, 252—253, 6, 54 1021 (1910) (emphasis added). extortion offends justice. 15 before us ingredient lacking. order enforcing accountant.9 He, taxpayer, only one compelled do anything. And makes claim tend incriminated production. Inquisitorial pressure coercion potentially her, will, utter self-condemning words absent. present 'shadow testimonial enforced communication accused' involved. Schmerber California, 757, 765, 1826, 1832, 908 divulgence naturally unwelcome. But distress less came some whom connected possessed substantially equivalent knowledge affairs. basic complaint stems possibly information, manner extracted. Yet divulgence, result suspect herself, process law investigation. III 17 Petitioner's reliance Boyd 116 616, 524, 29 746 (1886), misplaced. Boyd, written hold 'any forcible man's testimony, papers used convict crime,' violated Amendments. 630, 532. That not, address contemplate divergence possession,10 concedes court decisions applying largely instances conjoined,11 e.g., Hill Philpott, 445 144 (CA7 1971); Judson, 460, 63—2 USTC 9658 (CA 1963).12 owner property who, responding, forced product authenticate effects might him.' U.S., 1251. we kind potential accused. 18 would, effect, read mark ownership, possession, bounds privilege,13 bears closest relationship forbidden tie selfincrimination concept meaningless line. here actually protected hands while communicated letter conversations took notes, addition accountant's photocopies since rested Such holding place unnecessary emphasis form working methods, diverting Amendment's protections. 19 Other precedents debated parties lend support contention should availability privilege.14 Perlman 247 38 417, 62 950 (1918), unavailable suppress admission exhibits grand jury. movant's expectations had, according Court, destroyed voluntarily patent infringement earlier brought Federal claims failed overcome fact. pertinently: 20 'But insists contend exempted them without consent. extent insistence elusive measurement. seems must considered having constructive wherever whosesoever be, always, therefore, asylum constitutional privilege. avail pushed extreme. opposed, cited cases. They, said, make criterion immunity 'physical compulsion' exerted.' 15, 420. 21 argues, nevertheless, grave prejudice denial equate scope She alleges '(i)f able reach leave deposited retainer hired meaning lost.'15 import today's decision. indeed believe actual most significant protections compulsions crime. situations arise so clear relinquishment temporary insignificant intact.16 us. mere fleeting divestment possession: regularly continuous until 1969 issued.17 Moreover, worked neither nor employee.18 length status confirm belief character disqualify entirely object impermissible compulsion. IV 22 argues confidential nature accountant-client resulting delivering protect Amendments, Although itself controlling, note exists law, statecreated recognized cases, Falsone 205 734 (CA5 1953), cert. denied, 346 864, 74 103, 98 375; Gariepy 189 459, 463—464 (CA6 1951); Himmelfarb 175 924, 939 (CA9 1949), 338 860, 70 94 527; Olender 210 795, 806 1954). justification relevant involved pre-income spoke protection privacy, 532, can little handed knowing mandatory disclosure therein return. What discretion, petitioner's. Indeed, risks prosecution willfully assists false 7206(2). His self-protection disclose extensions obligations exist dependent honest self-reporting survive. Accordingly, cannot reasonably claim, Fourth19 confidentiality. V 23 remains "physical Perlman, today prevail where, semblance accused.20 important, principles, interpret light fundamental interests liberty they were meant serve. Respect these principles eroded leap proper interfere society laws collection revenues. 24 judgment 25 Judgment BRENNAN, concurring. I join understanding establish per se rule defeating whenever claiming my view, available turns over custodial safekeeping Guterma, 272 344 (CA2 1959), cf. Schwimmer 232 855 (CA8 1956); inducement Government, Stuart 416 489 1969); places safety box hiding; similar cases reasonable steps taken safeguard confidentiality contents records.* extend, taxpayer's conveyed return, obligated prepare complete lawful 7206 (2). removed "private (she) life .," Comm'n 1597, quoting Grunewald, 233 556, 581—582 1956) (Frank, J., dissenting), rev'd, 353 391, 77 963, 931 (1957), reason affirm below. 28 DOUGLAS, dissenting. agree majority merely because herself process. concerns which, opinion, underlie more subtle far-reaching aversion methods Chamber modern counterparts.1 decision sanctions yet another tool ever-widening invasion oversight lives. urged dissent Warden Hayden, 387 294, 325, 87 1642, 1659, 782, 'the ready instruments police Framers sought avoid.' 30 looking solely historical antecedents focusing compulsion,' ignores interplay values early 1886, issues pigeonholed within amendment other, thereby foreclosing consideration related policies. 746. dealing paper forfeiture proceeding, stated: 'The laid down (in Entick Carrington, How.St.Tr. 1029, 95 Eng.Rep. 807) affect essence security. (T)hey apply invasions employes sanctity home privacies life. breaking doors, rummaging drawers, constitues offense; indefeasible security, liberty, property, never forfeited conviction public offense Breaking into house opening boxes drawers circumstances aggravation; crime, forfeit goods, condemnation judgment. regard fourth fifth Amendments run almost other.' 32 subpoena allowed obscure trust Court's reasoning: delineate 'sphere privacy' intrusion.2 confirmed 'our individual' life," policy underlying contends, 'an confidentiality.' reasons position overlook relationship. specified purpose—i.e., completing returns—bore certain fiduciary responsibilities One Under circumstances, hardly said committed domain.3 defined boundaries 323, 1658: philosophy is, think, clear. possessions (all contraband like excepted) sacrosanct prying eyes, long arm police. Privacy involves choice reveal believes, thinks, possesses. article nondescript work art, manuscript book, account diary, invoices, clothing, jewelry, whatnot. Those wrote Bill Rights believed every needs both communicate others keep affairs himself. dual aspect means freedom select time share secrets decide sharing.' 36 majority, seeming implications cleared way investigatory authorities compel facets heretofore sacrosanct. told 'situations intact.' see basis stopping short condemning intrusions resting author thoughts documents. Are encourage meddling ever ingenious obtaining access sought-after materials? premium subterfuge, passing master domain spiriting materials away trusted confidant.4 Inevitably, cherish refrain recording trusting anyone custody want disclosure. short, exchange ideas crucial democracy. 37 immediate impact consider. Our become complex few taxpayers afford luxury professional assistance. If wants insure mind, attaches penalty exercise self-incrimination. calls discussion tolerated penalties past. Cf. Uniformed Sanitation Men Association Commissioner Sanitation, 392 280, 1917, 1089; Gardner Broderick, 273, 1913, 1082. Thus, reverse below, finding rights.5 offer observation. cautions 'when bounds.' swayed popular cry formalistic narrow interpretation provisions rights. 39 construing, legislative-judicial code conduct suits value choices satisfies appetite prosecutors shortcuts avoid barriers. barriers judicial traditions supporting sources greatly. 'protects people,' places, Amendment, Katz 389 347, 353, 507, 512, 530. And, already noted, supra, comes 'forcible goods,' illustration 40 One's embraces home, desk, files, safe carries person. also tells confidant—his wife, minister, lawyer, fences being broken ever-increasingly powerful reduce digit. 41 MARSHALL, 42 permits enforce case. fails articulate addresses range involved.1 create bright-line Like could accept rule. However, blurs suggesting ante, 333. expressly disclaims proposition alone determinative papers. Ante, 336, 333 n. 16. concurring BRENNAN supplies adopted. considerations expressed explicitly, think correctly standards find relevant.2 agree, define limits affords papers, add comments indicate how treat 43 A. begin whose continuing vitality indicated majority's effort distinguish it. suit plate glass alleged illegally imported. course invoice prior shipment. defendants objected ground rights secured subpoena. This violation amendments. 44 proceeding author's objection. surely way. objection 'compel(s author) (a) himself.' occurs objection, subpoenaed. 45 adopted See, (1918); consistent application results odds common sense.3 46 Another accepted leading commentators. Curcio 354 118, 125, 1145, 1151, 1225 (1957); J. Wigmore, Evidence 2264 (McNaughton rev. 1961); C. McCormick, 126—127 (2d ed. 1972). produces response subpoena, implicitly testifies brings forth demanded. custodian's act duces tecum representation produced demanded Requiring custodian identify explicit implicit itself.' 1150. 47 incrimination inherent illustrated called '(a)ll of' Had testified, 'all' sought. agents understated Their them. subsequent underreporting though, liable contempt order. designed placing position. (1964). 48 These operate points out. made turning him, example, exposing charge perjured representing prepared best belief, 6065, knowingly aided represented 49 odd sound emphasized defendants. authorship irrelevant. about document contents, thought, authentication named order.4 rationally so.5 better devise rationale focuses obvious concern desire private. 50 B. violated. devoted 807 (1765), landmark development unreasonable searches seizures. Here, too, doctrinal unclear, perceived '(i)n 51 suggested prohibited seizure 'mere evidence.' 623—624, 623. See Gouled 255 298, 261, 65 647 (1921). Searches sure conviction. precise contours evidence' shaped concepts outmoded. 303—307, 1650, 782 (1967). define, however imprecisely, sphere enter 304, 1648. repudiated rule, limitations devised precisely terms prohibiting 'items evidential precludes search seizure.' 303, Stanford Texas, 379 476, 485, 85 506, 511, 431 (1965). 52 speak totally unrelated concerns. Griswold Connecticut, 381 479, 484 1678, 1682, 510 (1965); 1596. involve aspects develop privacy. Where 'run other,' prohibit entering.6 problem, it, criteria determining lies activities 351—352, 530 53 criterion, Hayden suggests, evidence. Diaries letters record lie heart contrast, conspirator recipient take conspiracy. Business between outraged accompanies easily 'instrumentalities' evasion, particularly accurate. Second, consider ordinary operations given. A transfer lawyer protected, simply attorney-client publicize Again trustee bankruptcy clerk usually carry expectations. justify Perlman. extremes. existed local determinative. disclaimed Tr. Oral Arg. 7. close 55 Third, transferred informed practical benefits me important. advantage complicated provision laws, needed help so, reluctant surrender understand exception several BRENNAN'S exceptions, recognize criterion. 56 Finally, re Harris, 221 274, 557, 558, 732 (1911). Placing letting remain many years impossible abandoned applied rigid test conclusive. experience practices taxpayers, accountants, agents. They able, instance, relevant, vacate remand criteria. 7402. Jurisdiction district '(b) summons. summoned internal revenue appear, testify, data, resides shall jurisdiction appropriate attendance, data.' 7604. Enforcement '(a) court. App. 59—60. '(s)ince, served, Couch, described summons.' 11. (WD Va.) reported. answer contentions lay intervenor's (taxpayer's) accountant,' 143 (1971). printed full 59—60 August 18, provides: Examination witnesses 'For ascertaining correctness making none made, equity transferee tax, collecting Secretary delegate authorized— '(1) examine data material inquiry; '(2) summon perform act, officer custody, care containing entries relating deem proper, appear give oath, '(3) testimony concerned, inquiry.' claimed violate secure 'this argument.' Brief 21—22. IV, infra. 324. cautioned good faith 536, 545. Neither conditions challenged here. Technically attorney since, served ignored obviously enlarged action. became fixed alter Zakutansky, 401 68, 72 1968), 393 1021, 89 628, 565; Lyons, 442 1144 (CA1 1971). later commenting protects least purely capacity.' 699, (Emphasis added.) 13—14. Cohen, 388 464, 468 1967), court, upholding possessor, nonowner, 'it government, sets stage prohibit.' Though owner, nonpossessor, Ninth Circuit's linkage appropriate. qualifies rightful enabling possessor 11—17. Burdeau McDowell, 256 465, 574, 1048 (1921), briefs, retain stolen individuals, complicity, turned Government. denying owner's alluded primarily absence accused, factor true, somewhat versus invasion, equally true absent 'We know principle requires circumstances. learned incriminatory tending show wrongfully them, why seizure, amount testify 576. (1913), bankrupt concealing money trustee. Unlike passed were, sense, 'published' succeeded removing id., just as, did. 13. At oral argument raised concern: goes far contend, believe, theory out your .. helping you across Avenue carrying briefcase, holds hand middle seize trial.' 14. 1956), attorney's partially successful motion quash two subpoenas jury corporation stored files. concerning storage offices Chairman Board. Only indicted co-defendant knew combination safe, assertion face corporation. (Brief 14—15); distinguished involving 21). judging merits distinctions today. 31. 324, contractor. He 'very petitioner,' job. 8. point. argument: 'In practice, full-time employees premises, relinquished control ordinarily dominion authority chooses plead self-incrimination, up 30. supra. satisfied requirements Powell, 48, 57—58, 248, 254, 255, 112 explained above, launch valid exist. 807, dissenting MARSHALL implies created 'bright-line possession.' Post, 334. implication reflect accurately language 333—335, nn. 15—18. attach forbids. Yet, contrary intimation dissent, adopt decline conjecture broadly significance instances, sure, direct doubt concerned depend personally turn private, nullify obtain takes from, documents, compelled, say, acutely alert brutality.' unable perceive intent terms.' 633, 534. Subsequent decisions, introduction 'testimonial' 950; 919. Obviously, disposed reconsider intelligently waived event, because, discuss states discretion. Therefore, (to assisting return) yield notes employee.' 'ingredient (the) present, confidant. seem suggest, call for, afford, deserves fortunately situated. 'whether items 1648, 782. dissented now. conflation 325—326 6. complicated, articulation difficult. acceptable holding. everything recognizes transfer, 334, ibid., recipient, ibid. pleased discover serious disagreements guiding relatively minor disagreement disposition. For suppose walked station presented desk sergeant handwritten confession arson neighbor's house. text, if, trial, defendant objected. analyzed problem waiver: revealed rights? stand simplest treated similarly. 'waiver' waiver sense. Johnson, conceling bankruptcy. Backruptcy Act trustee, impose unconstitutional condition. Still, inappropriate term here, notion someone behave indicates sound. rely analyzing infra, 350. seeing oddity perjury. Perhaps has, unusual horn 'cruel trilemma' eliminate. crucial. owns something great deal seizes right. observation instrumentalities seized superior runs same difficulties one; particular, content area abandoned. 782(1967). alternate unless involved, authorizes unreasonable. increasingly severe probable cause intrusive searches. Camara Municipal City County San Francisco, 1727, 930 (1967); Terry Ohio, 1868, 1089 (1968); elements coincide exactly confine free protects.

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