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Unpacking The Fifth Amendment Act of Production Doctrine In Offshore Audits

(136 reviews)

Produced on December 14, 2017

$ 89 Tax and International In Stock
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Course Information

Time 1h 3m
Difficulty Advanced
Topics covered in this course: Tax International

Course Description

This program, presented by seasoned crimInal and tax law attorney Michael DeBlis III, will explore how the Fifth Amendment applies to offshore tax audits.

The Fifth Amendment is normally associated with criminal proceedings and the prohibition against self-incriminating testimony. However, the Fifth Amendment is a little broader than that. Its protections also apply in some pseudo-criminal matters, such as contempt of Congress. More importantly, for tax law purposes, there is a documentary production privilege. There is a trio of cases that flesh out this concept. This program will examine those three cases and more. In this comprehensive overview, DeBlis will review the Fifth Amendment’s application to tax law cases, including a discussion of the Fifth Amendment’s privileges and defenses, Act of Production immunity, the Bank Secrecy Act, and how to invoke the Fifth Amendment to object to IRS summonses. 

Learning Objectives: 
  1. Review Fifth Amendment privileges and defenses
  2. Understand how the Fifth Amendment privilege against self-incrimination applies to tax cases, and examine applicable case law
  3. Discuss how to invoke the Fifth Amendment in tax cases, and objecting to summonses
  4. Explore Act of Production Immunity and whether it applies to foreign bank account records
  5. Consider the Bank Secrecy Act and its IRS reporting requirements with respect to foreign financial accounts
  6. Comprehend how the Required Records Exception interacts with the Bank Secrecy Act

Credit Information

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Michael J. DeBlis, III

DeBlis & DeBlis Law Firm

Michael J. Deblis, III is a passionate trial lawyer. He puts his heart and soul into fighting for his clients. Michael is a living example of the tremendous power that comes from combining passion, preparation, persuasion, and positive communication in the courtroom.


As a former public defender, Michael has defended the poor, the forgotten, and the damned against a government that has seemingly unlimited resources to investigate and prosecute criminal allegations. He has spent the last six years cutting his teeth on some of the most serious felony cases, obtaining results that have proven favorable for his clients. He knows what it’s like to go toe to toe with the government. In an adversarial environment that is akin to trench warfare, Michael has developed a reputation as a fearless litigator.


Michael graduated – cum laude – from the Thomas M. Cooley Law School. He then earned his LL.M. in International Tax and Financial Services at Thomas Jefferson School of Law, graduating summa cum laude. Michael’s unique background in tax law puts him into an elite category of criminal defense attorneys who specialize in criminal tax defense. His extensive trial experience and solid grounding in all major areas of federal taxation make him uniquely qualified to handle any white-collar case, no matter how sophisticated it might be.


Michael is known for his creativity, his charismatic personality, and his unyielding dedication to his clients. As a graduate of the National Criminal Defense College, Michael has trained under some of the best known criminal defense attorneys in the country. That experience has taught him that justice for a person accused of a crime is only won through a full understanding of the client and the case. To that end, Michael attempts to understand each client’s case as a convincing narrative, not just as a set of innocuous facts and arcane legal rules.


Michael has been featured on the media affiliates of several major media networks, including NBC, ABC, CBS, Fox, and CNN.


Michael is a prolific writer in the area of foreign asset reporting and voluntary disclosure. He has written articles that have been featured in leading tax journals such as CCH Journal of Tax Practice and Procedure, Global Tax Weekly, and ABA News Quarterly.


A passionate blogger, Michael's blogs have appeared on TaxConnections' "Worldwide Tax Blogs" and most recently, on the About.com "Tax Planning" blog.


Michael is committed to understanding the needs of each client and tailoring a litigation plan to meet those needs. His courage and relentless work ethic have earned him a reputation as a zealous advocate and one of New Jersey’s rising stars of the legal profession.



I think this course is among the best ones I have taken.

Mary E G.

Informative and interesting presentation.

kealoha P.

Not Special, but then not too dense to multi-task. Ground level taught effectively.

Robert S.

This program is a must

Ron S.

Superb presentation with excellent reference materials.

Michael G.

Excellent presentation.

Janet G.

Great content on this one. thank you.

Clarence S.

Excellent presentation concerning criminal law testimonial privilege in tax law context.

Christopher L.

Very interesting indeed.

Dean G.

Well done!!

Amy H.

Excellent presenter.

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