Smith v. Richert
United States Court of Appeals for the Seventh Circuit
35 F.3d 300 (1994)
Relevant factsFree
Smith (plaintiff) refused, on Fifth Amendment grounds, to comply with an Indiana Department of Revenue subpoena for personal tax records he was statutorily required to keep, and was convicted for that refusal; his conviction was affirmed based on the required-records doctrine, and he sought federal habeas relief.
IssueFree
Whether a tax law that merely requires all citizens to retain records related to their personal income tax liability falls within the scope of the required records doctrine.