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Natalio Fridman v. United States

Paid petition · United States Court of Appeals for the Second Circuit, No. 18-3530 · judgment September 9, 2020

Certiorari denied · June 14, 2021

Pre-decision estimate: 2% cert probability

Before the decision, well below the 4.1% base rate, with no standout signals pointing toward a grant.

Questions presented

Does an individual retain his Fifth Amendment privilege in the face of the “foregone conclusion doctrine” when an IRS summons requires him, in effect, to provide testimony (akin to responses to interrogatories)?
Does an individual retain his Fifth Amendment privilege in the face of the “collective entity doctrine” when an IRS summons issued to him in his personal capacity seeks to compel production of documents of a corporation, but there is no evidence or no finding of fact that he is a custodian of the corporate records?
Can the Government compel an individual who asserts his Fifth Amendment privilege to disclose whether he is a custodian of records of a collective entity and then, in reliance on that compelled disclosure, demand that he produce the entity’s records?

For petitioner
Richard A Levine
Roberts & Holland LLP

For respondent
Brian H. Fletcher
Acting Solicitor General

Conference history
Distributed for 1 conference

Jun 14 2021
Petition DENIED.
May 25 2021
DISTRIBUTED for Conference of 6/10/2021.
May 19 2021
Waiver of right of respondent United States to respond filed.
May 03 2021
Petition for a writ of certiorari filed. (Response due June 7, 2021)