In Re Grand Jury Subpoena

HARTZ, Circuit Judge.

To comply with requirements of grand-jury secrecy, we will refer to the appellant as “Witness.” Witness is the sole member of a limited liability company (LLC) whose federal income taxes were being investigated by a grand jury. The “Custodian of Records” of the LLC was subpoenaed to bring LLC records to the grand jury. Aplt. App. at 38. As the records custodian, Witness moved to quash the subpoena duces tecum on the ground that it violated his personal Fifth Amendment privilege against self-incrimination. Although recognizing the general rule that the records custodian of…