The following excerpt is from U.S. v. Troescher, 99 F.3d 933 (9th Cir. 1996):
3 We need not consider how or in what manner the Fifth Amendment may be invoked as a defense to a prosecution for failure to file tax returns. See, e.g., United States v. Sullivan, 274 U.S. 259, 263-64, 47 S.Ct. 607, 607-08, 71 L.Ed. 1037 (1927); Rendahl, 746 F.2d at 556.
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