required records doctrine
- A rule stating that the right to avoid self-incrimination isn't applicable to business documents which are typically maintained under governmental rules, and bear characteristics that make them seem to be public
- In the tax investigation, the required records doctrine was invoked to obtain the business’s financial documents.
- The attorney was able to request access to the company's records by citing the required records doctrine.
- The required records doctrine was used to argue against the claim of self-incrimination during the audit.