Today a three-judge panel on the US Court of Appeals for the Second Circuit denied an IRS request for records pertaining to offshore accounts held by Steven Greenfield, an American implicated in tax evasion as a result of a document leak from a Liechtenstein financial institution. In 2013, the government issued a summons for documents relating to Greenfield’s financial accounts and documents pertaining to, among things, the ownership and management of offshore entities controlled by Greenfield. Greenfield opposed production and moved to quash the summons based on his Fifth Amendment right against self-incrimination. The District Court for the Southern District of New York granted enforcement as to the subset of the records demanded by the summons, concluding that the existence, control, and authenticity of that subset of documents were a foregone conclusion and, as a result, under Fisher v. United States, 425 U.S. 391 (1976), any Fifth Amendment challenge must fail. The Second Circuit vacated the district court’s order and remanded the case back to the district court, finding that the government failed to establish that it is a foregone conclusion that the requisite exercise, control, and authenticity of the documents existed at the time of the summons.