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In Re: Various Grand Jury Subpoenas

MEMORANDUM OF LAW in Support re: 13 MOTION to Compel Subjects A through E to produce documents.. Document

33 Cited authorities

  1. Marchetti v. United States

    390 U.S. 39 (1968)   Cited 1,012 times   4 Legal Analyses
    Holding that business owner could assert Fifth Amendment in refusing to register business as engaged in accepting wagers because registration requirement posed a real risk of future prosecution

  2. Grosso v. United States

    390 U.S. 62 (1968)   Cited 723 times   2 Legal Analyses
    Holding that the Required Records Doctrine does not permit the government to require record keeping of “wagering activities” as part of a “wagering excise tax” when gambling was generally illegal

  3. California Bankers Assn. v. Shultz

    416 U.S. 21 (1974)   Cited 455 times   4 Legal Analyses
    Holding that a bank could not assert the Fourth Amendment rights of its customers

  4. Shapiro v. United States

    335 U.S. 1 (1948)   Cited 448 times   2 Legal Analyses
    Holding that "essentially regulatory" recordkeeping may be required of private individuals without violating the Fifth Amendment privilege against self-incrimination

  5. Baltimore Dept. of Social Servs. v. Bouknight

    493 U.S. 549 (1990)   Cited 123 times   2 Legal Analyses
    Holding that the privilege does not protect a mother against a court order requiring her to deliver her child to social services

  6. Rajah v. Mukasey

    544 F.3d 427 (2d Cir. 2008)   Cited 65 times   2 Legal Analyses
    Holding seven hours of questioning, with two stints in jail cell, was "long and tiresome" but not shocking

  7. U.S. v. Sturman

    951 F.2d 1466 (6th Cir. 1991)   Cited 108 times
    Holding that the intent element of a Klein conspiracy was adequately alleged where the defendant "set up a complex system of foreign and domestic organizations, transactions among the corporations, and foreign bank accounts" that "prevent[ed] the IRS from performing its auditing and assessment functions"

  8. U.S. v. Mickens

    926 F.2d 1323 (2d Cir. 1991)   Cited 97 times
    Holding evidence that defendant made a hand gesture in the shape of a gun towards government witness during trial admissible under Rule 404(b)

  9. U.S. v. Goldberger Dubin, P.C

    935 F.2d 501 (2d Cir. 1991)   Cited 94 times   1 Legal Analyses
    Holding that the information is not protected by attorney-client privilege

  10. In re Grand Jury Subpoena Duces Tecum

    1 F.3d 87 (2d Cir. 1993)   Cited 59 times
    Holding calendar prepared by grand jury target not protected by Fifth Amendment privilege

  11. Section 5322 - Criminal penalties

    31 U.S.C. § 5322   Cited 409 times   18 Legal Analyses
    Penalizing willful violations of subchapter

  12. Section 5311 - Declaration of purpose

    31 U.S.C. § 5311   Cited 302 times   60 Legal Analyses
    Stating purposes of Act

  13. Section 5314 - Records and reports on foreign financial agency transactions

    31 U.S.C. § 5314   Cited 204 times   37 Legal Analyses
    Permitting the Treasury to set through regulation "the magnitude of transactions subject to a requirement or a regulation under" the Act

  14. Section 5321 - Civil penalties

    31 U.S.C. § 5321   Cited 187 times   73 Legal Analyses
    Permitting the imposition of a civil penalty not to exceed $100,000 or the value of the bank account at the time of the violation, whichever is greater, for willful violations

  15. Section 5312 - Definitions and application

    31 U.S.C. § 5312   Cited 108 times   34 Legal Analyses
    Providing that "financial institution" means ... any credit union"

  16. Section 5320 - Injunctions

    31 U.S.C. § 5320   Cited 3 times

    When the Secretary of the Treasury believes a person has violated, is violating, or will violate this subchapter or a regulation prescribed or order issued under this subchapter, the Secretary may bring a civil action in the appropriate district court of the United States or appropriate United States court of a territory or possession of the United States to enjoin the violation or to enforce compliance with the subchapter, regulation, or order. An injunction or temporary restraining order shall

  17. Section 1010.350 - Reports of foreign financial accounts

    31 C.F.R. § 1010.350   Cited 111 times   23 Legal Analyses

    (a)In general. Each United States person having a financial interest in, or signature or other authority over, a bank, securities, or other financial account in a foreign country shall report such relationship to the Commissioner of Internal Revenue for each year in which such relationship exists and shall provide such information as shall be specified in a reporting form prescribed under 31 U.S.C. 5314 to be filed by such persons. The form prescribed under section 5314 is the Report of Foreign Bank

  18. Section 1010.306 - Filing of reports

    31 C.F.R. § 1010.306   Cited 66 times   6 Legal Analyses

    (a) (1) A report required by § 1010.311 or § 1021.311 , shall be filed by the financial institution within 15 days following the day on which the reportable transaction occurred. (2) A copy of each report filed pursuant to §§ 1010.311 , 1010.313 , 1020.315 , 1021.311 and 1021.313 , shall be retained by the financial institution for a period of five years from the date of the report. (3) All reports required to be filed by §§ 1010.311 , 1010.313 , 1020.315 , 1021.311 and 1021.313 , shall be filed

  19. Section 1010.420 - Records to be made and retained by persons having financial interests in foreign financial accounts

    31 C.F.R. § 1010.420   Cited 29 times   5 Legal Analyses

    Records of accounts required by § 1010.350 to be reported to the Commissioner of Internal Revenue shall be retained by each person having a financial interest in or signature or other authority over any such account. Such records shall contain the name in which each such account is maintained, the number or other designation of such account, the name and address of the foreign bank or other person with whom such account is maintained, the type of such account, and the maximum value of each such account

  20. Section 1010.820 - Civil penalty

    31 C.F.R. § 1010.820   Cited 15 times   6 Legal Analyses

    (a) For any willful violation, committed on or before October 12, 1984, of any reporting requirement for financial institutions under this chapter or of any recordkeeping requirements of §§ 1010.311 , 1010.313 , 1020.315 , 1021.311 or 1021.313 , the Secretary may assess upon any domestic financial institution, and upon any partner, director, officer, or employee thereof who willfully participates in the violation, a civil penalty not to exceed $1,000. (b) For any willful violation committed after

  21. Section 1010.430 - Nature of records and retention period

    31 C.F.R. § 1010.430   Cited 1 times   1 Legal Analyses

    (a) Wherever it is required that there be retained either the original or a copy or reproduction of a check, draft, monetary instrument, investment security, or other similar instrument, there shall be retained a copy of both front and back of each such instrument or document, except that no copy need be retained of the back of any instrument or document which is entirely blank or which contains only standardized printed information, a copy of which is on file. (b) Records required by this chapter

  22. Section 1010.840 - Criminal penalty

    31 C.F.R. § 1010.840

    (a) Any person who willfully violates any provision of Title I of Public Law 91-508 , or of this chapter authorized thereby may, upon conviction thereof, be fined not more than $1,000 or be imprisoned not more than 1 year, or both. Such person may in addition, if the violation is of any provision authorized by Title I of Public Law 91-508 and if the violation is committed in furtherance of the commission of any violation of Federal law punishable by imprisonment for more than 1 year, be fined not