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In the Courts

BY ALM Staff
September 26, 2011

Ninth Circuit Upholds Ruling That Production of Bank Records Falls Outside Fifth Amendment Protection

In In re Grand Jury Investigation M.H., No. 11-55712, 2011 WL 3629909, *1 (9th Cir. Aug. 19, 2011), the United States Court of Appeals for the Ninth Circuit upheld the district court's contempt order based on the target of a grand jury subpoena's failure to produce bank records.

As part of a long-standing investigation by the government into U.S. individuals who may have used Swiss bank accounts to avoid U.S. tax liability, Swiss bank UBS in 2009 provided the U.S. government with account information for 250 individuals. The review of these materials led the Internal Revenue Service to investigate M.H.

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