Siegel v. New Jersey Division of Taxation

The opinion of the court was delivered by

STERN, J.S.C.,

(temporarily assigned).

This appeal requires us to decide whether the Division of Taxation, in furtherance of an investigation into possible violations of the sales-tax act, may subpoena the sales records of a sole proprietorship without violating the Fifth Amendment privilege against self-incrimination.1 The trial court ruled that production of the records would not impair the privilege, and that, even if the privilege did apply, it should be suspended under the required-records exception.

On November 14, 1984 the New Jersey Division of…