Estate of Lee B. Fisher, Deceased, John J. Carney v. Commissioner of Internal Revenue

CARDAMONE, Circuit Judge:

A taxpayer petitioning to set aside income tax deficiencies and penalties for fraud responded to the Commissioner of Internal Revenue’s request for discovery by asserting, in part, a Fifth Amendment privilege against self-incrimination. The question before us is whether the taxpayer’s request for in camera review of his claimed privilege before responding to discovery was properly denied by the tax court, which then proceeded to sanction petitioner for his failure to comply with the court’s discovery order by dismissing his petition.

The Estate of Lee B. Fisher appeals…