And lawyers representing taxpayers with undisclosed offshore accounts are asking the United States Supreme Court to clarify the scope of theprivilegeagainst self-incrimination in this important context.
In the United States, relevant case law has revolved around the Fifth Amendment privilegeagainst self-incrimination as there is currently no specific law regarding key disclosure.
You try to quash the subpoena based on your Constitutional privilegeagainst self-incrimination, since handing over the records clearly would incriminate you.
Among other issues, they cited the requirement that a defendant "cooperate" with examining psychiatrists as a violation of the defendant's privilegeagainst compelled self-incrimination.