Couch v. United States

Supreme Court of the United States · 1973 · Evidence

409 U.S. 322 (1973)

Updated August 22, 2026

EvidenceFifth AmendmentFourth AmendmentIRS summonsSelf-incriminationpersonal privilegecompulsionpossession vs ownership

Facts

Petitioner, the sole proprietress of a restaurant, had regularly given her bank statements, payroll records, and sales and expenditure reports to an independent accountant since 1955 so he could prepare her income tax returns. During an IRS investigation of her tax liability for 1964-1968, agents found indications of substantial understatement of gross income and a special agent issued a summons to the accountant for all records pertaining to her tax liability. After service of the summons, the accountant delivered the records to petitioner's attorney at her request, and the Government then sought judicial enforcement. Petitioner intervened, arguing that because she owned the records, the Fifth Amendment barred their production.

Issue

May a taxpayer invoke the Fifth Amendment privilege against compulsory self-incrimination to prevent enforcement of an IRS summons seeking her business and tax records from her accountant, where she owns the records but they are in the accountant's possession? Also, does the Fourth Amendment bar production in these circumstances?

Rule

The Fifth Amendment privilege against self-incrimination is a personal privilege that protects against physical or moral compulsion exerted on the accused herself, not against the disclosure of incriminating information by another. The relevant criterion is not ownership of the property but governmental compulsion; where records are in the possession of an independent accountant after a substantial relinquishment of possession and there is no legitimate expectation of privacy, neither the Fifth nor Fourth Amendment bars enforcement of the summons.

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One of 10 multiple-choice questions for this case. Pick an answer to see why.

Nina Alvarez runs a catering business in Phoenix. For eight years, she has regularly delivered her ledgers, invoices, and bank records to Omar Finch, an independent accountant with his own office, so he can prepare her income tax returns. During a tax-fraud investigation, a federal revenue agent serves Omar with a summons demanding those records.

If Nina objects that the records are hers and their production may incriminate her, which argument is strongest under the governing rule?

Explanation. The controlling rule is that the Fifth Amendment privilege against self-incrimination is personal and depends on governmental compulsion directed at the person asserting it. When records are in the possession of an independent accountant and the summons runs to the accountant, the taxpayer is not the one compelled to act. Ownership alone does not substitute for the missing element of personal compulsion.