Celesq® Programs

Celesq® Master Tax Series - The Fifth Amendment & Offshore Audits

Program Number
Program Date
CLE Credits

Before we can begin to understand how the Fifth Amendment applies in offshore tax cases, we must first understand why such a provision is in the Constitution in the first place. Most of us cannot relate to confessions extracted by torture (Kylo Ren’s interrogation of Poe Dameron in The Force Awakens is in something of a gray area). But for the people who voted to ratify the Constitution in the late 1780s, torture and involuntary confessions were a big deal. Many of their great-grandfathers and great-grandmothers left England largely because of this issue.

Available in States

  • California
  • Colorado
  • Florida
  • Georgia
  • New Jersey
  • New York
  • Texas Self Study

Program Categories

  • Constitutional Law
  • Federal Courts
  • Florida Eligible
  • Internal Revenue Service
  • International Law
  • International Law & Global Trade
  • Master Tax Series
  • Taxation Law


  • Areas of Professional Practice : 1.5 Credit