United States v. Loren C. Troescher

REINHARDT, Circuit Judge:

Loren C. Troescher appeals an order of the district court compelling him to appear before the Internal Revenue Service to answer questions and produce documents. 1 The IRS issued the summons after Troescher apparently failed to file income tax returns for several years. Troescher argues that the district court erred in rejecting his assertion of the Fifth Amendment’s privilege against self-incrimination. We agree, and therefore vacate the order and remand to the district court for reconsideration in light of this opinion. 2

I

The general standard for a valid assertion…