NCJ Number
14661
Journal
Northwestern University Law Review Volume: 69 Issue: 1 Dated: (MARCH/APRIL 1974) Pages: 111-142
Date Published
1974
Length
32 pages
Annotation
SINCE INCOME FROM UNLAWFUL ACTIVITIES IS TAXABLE, THERE IS A CONFLICT BETWEEN THE REQUIREMENT THAT IT BE REPORTED AND THE PRIVILEGE AGAINST SELF-INCRIMINATION WHICH MIGHT RESOLVED BY A JUDICIALLY-IMPOSED 'USE' RESTRICTION.
Abstract
WHERE DISCLOSURE IS INCRIMINATING AND NO STATUTORY IMMUNITY IS AVAILABLE, IT SEEMS APPROPRIATE FOR THE COURT TO UTILIZE THE USE RESTRICTION AS A COMPROMISE BETWEEN THE COLLIDING INTERESTS. UNDER THE CURRENT CONSITUTIONAL DOCTRINE PROPOSED IN KASTIGAR, A USE RESTRICTION REQUIRES THE GOVERNMENT TO DEMONSTRATE THAT EVIDENCE INTRODUCED IN A CRIMINAL PROSECUTION WAS OBTAINED FROM SOURCES COMPLETELY INDEPENDENT OF THE COMPELLED DISCLOSURE. WITHIN THE CONTEXT OF THE INCOME TAX, THIS CREATES NO GREAT BURDEN ON THE GOVERNMENT AND PROVIDES THE TAXPAYER WITH NECESSARY PROTECTION. BY THE CREATION OF SUCH A USE RESTRICTION, THE BASIC REVENUE-RAISING AND UNIFORMITY PURPOSES OF THE TAX WILL BE RECONCILED WITH THE ESSENTIAL VALUES OF THE PRIVILEGE AGAINST SELF-INCRIMINATION. SUCH AN ANALYSIS ACTUALLY GOES BEYOND A BALANCING APPROACH AND CREATES A COMPROMISE TO A 'PROSECUTORIAL WINDFALL UNDER WHICH RELIEF IS PROVIDED FROM THE NECESSITY OF CHOOSING BETWEEN COMPLETE PROTECTION AND NO PROTECTION AT ALL. (AUTHOR ABSTRACT)