Attorneys Who Fail to Disclose Foreign Opposition May Face Sanctions, Official Says

Attorneys who deal with foreign cases and documents were told March 5 by a Department of Justice Tax Division attorney that there is no Fifth Amendment right not to comply with a statute that requires the attorneys to provide the Attorney General with notice if the taxpayers are opposing a United States request for evidence of an offense from a foreign country.

Kevin Downing, a senior litigator with the DOJ Tax Division, speaking about 18 U.S.C. Section 3506, said that practitioners who fail to comply with the notice provision will be referred to the Internal Revenue Service’s Office ...