Asked by Alexis WATKINS on Jun 27, 2024
Verified
The Internal Revenue Service (IRS) has recently issued a subpoena duces tecum to Values Corp.The IRS wants access to the last five year's tax returns and related documents of Values to ensure that Values has met all its tax liabilities.Values claims that all its tax papers are in order and IRS's motive is to harass political opponents of the incumbent administration (Values was one of the top 100 donors during the last election year) .The strongest argument that Values may make concerning the subpoena is that the subpoena:
A) is invalid because the IRS investigation is not being conducted for a legitimate purpose.
B) need not be obeyed because it violates Values' Fifth Amendment privilege against compulsory testimonial self-incrimination.
C) need not be obeyed to its fullest extent because it is not sufficiently specific and is unreasonably burdensome.
D) is invalid unless the IRS satisfies the "probable cause" standard required by the Fourth Amendment for the issuance of a search warrant.
Subpoena Duces Tecum
A court order requiring a person to produce documents or records for a legal proceeding.
Fifth Amendment
An amendment to the U.S. Constitution that provides several protections for individuals, including the right against self-incrimination and the right to due process of law.
Fourth Amendment
An amendment to the U.S. Constitution that prohibits unreasonable searches and seizures and requires any warrant to be judicially sanctioned and supported by probable cause.
- Comprehend the constitutional defenses against unjust searches and their enforcement in relation to administrative bodies.
- Understand the purpose of subpoenas in administrative jurisprudence and outline their boundaries.
Verified Answer
MC
Matty CopelovitchJul 02, 2024
Final Answer :
A
Explanation :
Agency investigations must be authorized by law and conducted for a legitimate purpose.This requirement prohibits bad faith investigations pursued for improper motives.IRS is undertaking the investigation on Values tax-related records solely to harass Values (who is a political opponent of the incumbent administration).As such,the strongest argument that Values may make concerning the subpoena is that the subpoena is invalid because the IRS investigation is not being conducted for a legitimate purpose.
Learning Objectives
- Comprehend the constitutional defenses against unjust searches and their enforcement in relation to administrative bodies.
- Understand the purpose of subpoenas in administrative jurisprudence and outline their boundaries.