United States Ninth Circuit

In a dispute at the intersection of the Bank Secrecy Act (BSA), 31 U.S.C. section 5311, and the recalcitrant witness statute, 28 U.S.C. section 1826, judgment of the district court holding appellant in contempt for flouting an order compelling production of certain records related to appellant's Swiss bank accounts is affirmed where the information the Government seeks is information the appellant is required to keep and maintain for inspection under the BSA, and under the Required Records Doctrine, the Fifth Amendment privilege against self-incrimination is inapplicable

Appellate Information

• Decided 08/19/2011
• Published 08/19/2011

Judges

• TALLMAN

Court

• United States Ninth Circuit

Counsel