grosso argued january decided january petitioner convicted failure pay excise tax wagering occupational tax imposed respectively conspiracy defraud government evading payment taxes addition general statutory regulatory requirements described marchetti ante liable payment excise tax must submit monthly tax authorities special form accompany payment detailed information concerning wagering activities tax authorities make available prosecuting officers appeals affirmed rejecting petitioner contention charges relating excise tax violated fifth amendment rights petitioner made similar contention concerning conviction charges involving special occupational tax held wagering excise tax provisions like provisions involved marchetti supra directed almost exclusively individuals inherently suspect criminal activities violated petitioner privilege secured fifth amendment ibid pp required records doctrine shapiro appropriately applied marchetti supra pp restrictions upon use prosecuting authorities information obtained consequence payment wagering excise tax inappropriate held improper impose similar restrictions respect integral part system ibid since petitioner waive privilege regard charges involving occupational tax reversal lower courts conviction thereon inevitable light case marchetti judgment conviction entirety reversed pp charles alan wright reargued cause petitioner briefs reargument original argument james mclaughlin francis beytagh reargued cause pro hac vice brief reargument acting solicitor general spritzer assistant attorney general vinson beatrice rosenberg jerome feit jack levin argued cause original argument brief solicitor general marshall assistant attorney general vinson miss rosenberg theodore george gilinsky justice harlan delivered opinion petitioner convicted district western district pennsylvania counts willful failure pay excise tax imposed wagering four counts willful failure pay special occupational tax imposed one count conspiracy defraud evading payment taxes petitioner moved trial dismiss counts charged conspiracy defraud failure pay excise tax asserting payment obliged incriminate violation privilege guaranteed fifth amendment reiterated contention support unsuccessful motions acquittal verdict new trial appeals third circuit affirmed conviction petitioner assert therefore urged privilege violated reason convictions conspiracy failure pay special occupational tax contended payment excise tax required incriminate therefore may properly prosecuted willful failure pay tax conspiracy evade payment conduct trial submission case jury denied fair trial granted certiorari case argued marchetti decided today ante reasons follow reverse statutory scheme wagering taxed described marchetti supra two additional observations however required order assess fully hazards created wagering excise tax first liable payment tax required submit month internal revenue service form treas reg return expressly designed use engaged wagering business submission replies demanded questions evidence direct fashion fact taxpayer wagering activities although failures pay excise tax file return separately punishable two obligations must considered inseparable purposes measuring hazards might stem payment excise tax nothing pertinent statutes regulations contemplates payment tax without submission return informed return accompany tax payment money accepted brief reargument must conclude albertson validity constitution criminal prosecutions willful failure pay excise tax may properly determined assessment hazards incrimination result literal full compliance statutory requirements second although statutory instruction occupational tax state local prosecuting officers provided listings paid excise tax neither congress imposed explicit restrictions upon use information obtained consequence payment tax moreover appears revenue service evidently acting authority certain general statutory provisions undertaken tender information interested prosecuting authorities conclude liable payment excise tax reasonably may expect information obtainable payment submission form ultimately proffered state federal prosecuting officers circumstances impossible say hazards incrimination stem obligation pay excise tax file form imaginary unsubstantial reg boyes brown walker criminal penalties wagering petitioner threatened scarcely remote possibilities ordinary course law heike yet obliged pain criminal prosecution provide information readily incriminate may reasonably expect provided prosecuting authorities hazards incrimination characterized real appreciable reg boyes supra brown walker supra moreover unlike income tax return issue sullivan petitioner submission excise tax payment replies questions attendant return directly unavoidably served incriminate claim privilege entire tax payment procedure therefore neither extreme extravagant compare thus obliged inquire whether petitioner otherwise foreclosed asserting constitutional privilege reasons indicated marchetti supra found nothing kahriger lewis warrants exclusion situation privilege protection need added requirements associated excise tax directed wholly past present wagering activities lack even illusory prospectivity characterizes special occupational tax registration requirements similarly concluded required records doctrine shapiro appropriately applied circumstances see generally marchetti supra premises doctrine described shapiro evidently three first purposes inquiry must essentially regulatory second information obtained requiring preservation records kind regulated party customarily kept third records must assumed public aspects render least analogous public documents need present purposes examine relative significance three factors undertake define specifically incidents first third factors plainly absent case marchetti statutory obligations directed almost exclusively individuals inherently suspect criminal activities principal interest must assumed collection revenue prosecution gamblers calamaro ignore either characteristics activities information sought composition group inquiries made collateral circumstances combination congress apparent wish information obtained consequence wagering taxes made available prosecuting authorities readily suffice distinguish requirements issue shapiro moreover information demanded lacks every characteristic public document doubt desired concluded reasons indicated marchetti alone render information public thus deprive constitutional protection must note pertinent treasury regulations provide replies questions included form compiled month daily records required treas reg might therefore argued form merely monthly abstract records essentially similar required preserved regulations shapiro difficulties argument two first scarcely plain records required kind taxpayer customarily kept second important indicated points significant dissimilarity situation shapiro concluded combination points difference preclude appropriate application circumstances required records doctrine finally marchetti urged permit continued enforcement wagering excise tax requirements imposing restrictions upon use state federal authorities information obtained consequence payment tax recognize see marchetti supra terms applicable excise tax similar statutory obligation commissioner provide prosecutors listings paid excise tax nonetheless inappropriate impose restrictions upon one portion statutory system concluded improper reasons discussed marchetti upon integral part system therefore decline impose restrictions urged ii petitioner however asserted claim privilege either counts charged willful failure pay occupational tax allegation conspired evade payment occupational tax given decisions kahriger lewis supra books time petitioner trial left untouched albertson sacb supra unable view failure present issue effective waiver constitutional privilege token think well reach counts theory plain error might therefore thought proper disposition substantive occupational tax counts portion conspiracy count concerned occupational tax vacate rather reverse judgments conviction return case lower courts proceedings consistent opinions case marchetti think however different course indicated power dispose case may circumstances see yates since record barren evidence finding waiver privilege might properly predicated since absent waiver reversal conviction inevitable light holdings today case marchetti consider entire case finally disposed level special circumstances presented course seems us dictated considerations sound judicial administration order obviate entirely unnecessary proceedings cf yates supra accordingly judgment appeals reversed entirety ordered footnotes indeed far pertinent materials said reflect position return must accompany tax payment see treas reg suggested commissioner authority make information obtained result excise tax available prosecuting officers treas reg brief original argument see transcript record see state mills la state baum la boynton state whiting see caplin gambling business federal taxes crime delin note acknowledged limited availability excise tax returns certain circumstances state local officials brief reargument useful note validity fifth amendment wagering excise tax issue either kahriger lewis lewis involved information charged willful failure pay occupational tax kahriger information charged willful failures register pay occupational tax section provides occupational tax must paid person liable tax section person receives wagers one liable might therefore argued since petitioner entitled claim constitutional privilege defense prosecution willful failure pay excise tax thereby freed liability occupational tax accept argument hold today either excise tax constitutionally impermissible proper claim privilege extinguishes liability taxation hold claim privilege precludes criminal conviction premised failure pay tax noted petitioner trial counsel assert colloquy trial judge contended always contended required go appeal continue contend requirements act requiring pay excise tax take stamp violation privilege self incrimination inquired raising constitutional question validity law petitioner counsel replied right transcript record petitioner however challenge obligation pay occupational tax either various motions arguments courts section provides may affirm modify vacate set aside reverse judgment decree order lawfully brought review may remand cause direct entry appropriate judgment decree order require proceedings may circumstances light disposition find unnecessary reach petitioner alternative contention conduct trial judge submission case jury prevented fair trial justice brennan concurring join opinions cases write emphasize view nothing decide say today wise impairs modifies sullivan shapiro privilege bar government establishing every program scheme featured provisions designed secure information citizens accomplish proper legislative purposes congress assuredly empowered construct statutory scheme either general enough avoid conflict privilege assures necessary confidentiality immunity overcome privilege see adams maryland reina true values protected guaranty may well affected extent enforced system information gathering based upon individual participation see murphy waterfront commission clear scope privilege coincide complex values helps protect despite impact upon inviolability human personality upon belief adversary system criminal justice government must produce evidence accused independent labors prosecution allowed obtain use evidence offered accused unfettered exercise malloy hogan evidence although compelled generally speaking testimonial schmerber california moreover simple expedient granting appropriate immunity government able surmount entirely barrier despite value privacy provision intended protect sullivan supra makes clear individual exempted fact may privileged refuse answer questions requirement directed public large filing income tax return exclusively containing questions neutral face albertson sacb shapiro supra involved similar situation involved requirement pursuant neutral governmental system price regulation hand know governmental scheme clearly evidences purposes gathering information citizens order secure conviction crime contravenes privilege thus albertson sacb supra held invalid requirement communist party members file registration form complete file registration statement subversive activities control act distinguished sullivan stating questions forms albertson directed highly selective group inherently suspect criminal activities privilege asserted essentially regulatory area inquiry inquiry area permeated criminal statutes response form questions context might involve petitioners admission crucial element crime cases us present statutory system condemned albertson wagering excise tax occupational tax registration requirement parts interrelated statutory system taxing illegal wagers whatever else congress may meant achieve obvious purpose statutory system clearly coerce evidence persons engaged illegal activities use prosecution see kahriger frankfurter dissenting opinions fully establish statutory system impermissible invasions privilege indeed create substantial suspicion privilege grounds simply excise tax upon persons engaged business accepting wagers conduct wagering pool lottery persons affected language relatively small group many engaged activities made unlawful state federal statutes actually even directly confined group section exempts tax wagers placed parimutuel wagering enterprise licensed state law defines wager exclude forms unorganized gambling dice poker defines lottery exclude commonly played games bingo drawings conducted certain organizations effect exceptions limit wagering excise tax almost exclusively illegal organized gambling moreover code contemplates extensive reporting persons obligated pay tax records reports incriminate overwhelmingly section requires person liable pay tax file return accordance forms regulations promulgated secretary delegate regulations promulgating requirements requirement taxpayers make monthly return form treas reg therefore formulated pursuant specific congressional authority return intended part wagering tax obligation clear face return immediately form title tax wagering reference section internal revenue code least three places return indicates form must filed remittance district director internal revenue fn emphasis added thus requires taxpayers send government every month tax due completed form much start road prison service free take various steps assure may investigate taxpayers may subpoena taxpayers records ascertain whether payments accurate pass use prosecuting authorities facts payments filing evidence uncovered many substantial dangers easily satisfy test incrimination fashioned cases course privilege guarantee anonymity question cases however whether governmental programs require citizens expose identity invalid whether statutory system designed primarily utilized pierce anonymity citizens engaged criminal activity invalid privilege guarantee anonymity inquiries designed risks wholly fanciful risks obvious real list persons comply every month invaluable prosecuting authorities must frequently provide clinching link chain conviction must take statute written applied statute practice clearly congressional purpose gather evidence citizens order secure conviction crime undoubtedly statutes practices determination difficult make cases however present statutory system manifesting patent violation privilege system must dealt uncompromisingly protect encroachment privilege encourage legislative care concern continuing vitality opinion applies also marchetti ante fn instructions form state eturn remittance covering tax due section calendar month must hands district director last day succeeding month justice stewart concurring writing upon clean slate agree conclusion reached chief justice cases convinced fifth amendment privilege compulsory originally meant confer testimonial privilege upon witness judicial proceeding long ago lost sight original meaning absence fundamental decisions relevant recent one albertson sacb compelled join opinions judgments opinion applies also marchetti ante haynes post clause says person shall compelled criminal case witness chief justice warren dissenting today strikes unconstitutional statutory scheme enacted congress make effective enforceable taxes imposed wagers occupation gambling necessity overrules kahriger lewis agree conclusion constitutional questions presented affirm convictions two cases authority kahriger lewis addition disagreement result reaches cases puzzled reasoning process leads result professes recognize accept power congress legitimately impose taxes activities declared unlawful federal state statutes yet sweeping declaration congressional scheme enforcing collecting taxes imposed wagers gamblers unconstitutional stripped congress power make taxing scheme effective reading registration requirement implemented internal revenue service form reveals information demanded gamblers necessary assure process effective registration liable special taxes common integral feature tax laws see also requirement public disclosure reach registration disclosure requirements extends lawful unlawful activities registration disclosure pervasive internal revenue code clear requirements imposed congress aid collection taxes legitimately levied forms gambling declared illegal country gamblers necessarily operate furtively dark shadows underworld requiring individuals come forward pain criminal sanctions reveal nature scope activities congress confidently expect revenue derived outlawed occupation subject legitimate reach tax laws indeed seems secrecy surrounds business gambling demands disclosure legislative committees executive commissions studied problems illicit gambling activities found impossible determine precision gross revenues derived business example president commission law enforcement administration justice reported accurate way ascertaining organized crime gross revenue gambling estimates annual intake varied billion commission judge accuracy figures even conservative estimates place substantial capital hands organized crime leaders president commission law enforcement administration justice task force report organized crime declaring registration requirements invalid places principal reliance albertson sacb critical distinction case cases decided today albertson dealt registration requirement clashed protected first amendment rights viewed serving substantial governmental purpose light curtailment rights elements notably lacking cases decided today occupation gambling sense called protected activity claim engaged gambling make somehow entitled activities shrouded secrecy shielded disclosure nothing constitution compels result clearly legitimate tax purpose demanding gamblers make disclosures required form disclosure means registration routinely required tax laws engaged legitimate lawful business enterprises see cf shapiro relieve gamblers registration requirement create engaged occupation special constitutional privilege nonregistration view considerations understand today finds necessary strike registration requirement directed derive income gambling seems trouble registration required information obtained registration requirement turned federal officials statutory compulsion state prosecutors aid enforcement state gambling laws source fifth amendment concern constitutional adjudication demands provisions focus decision seem reasonable rule information derived registration provisions must made available state prosecutors registration requirements suffer fatal constitutional infirmity even though necessary proper means assuring occupational tax gamblers enforceable certainly fifth amendment issue arises fact registration effort made use registration procedure aid criminal prosecution extent disclosure requirements raise fifth amendment problem names public list admitted unlawful activities statutory provision severable purposes constitutional adjudication fact internal revenue code congress specifically enacted severability clause section title provides provision title application thereof person circumstances held invalid remainder title application provision persons circumstances shall affected thereby clause represents clear statutory command wield constitutional knife surgically concentrating suspect provisions rather bludgeoning entire taxing scheme evade constitutional statutory duty seems labeling every provision wagering tax statutes interrelated integral narrow focus approach two cases fact impliedly rejects approach dealing government suggestion taxing scheme issue saved constitutional interment imposing use restriction information derived registration cf murphy waterfront commission finds limitation unacceptable legislative history wagering tax system reveals congressional purpose make available state local law enforcement officials disclosures made registration reasons impose use restriction defeat congressional purpose finds suggested saving device unacceptable realistically sweeping constitutional ruling effect frustrating two congressional purposes disclosure purpose revenue purpose result hardly justified ground according congressional purpose deference due conceding statutory scheme intended assist law enforcement fact taxes sum flowed wagering tax scheme treasury past several years convincing evidence legitimate tax purpose congressional intent assist law enforcement excuse frustrating revenue purpose statutes regardless legislative intent past refused formulate rule constitutional law broader required garner louisiana cf kennedy principle prevail case act wholesome objective devising workable procedures assure gamblers pay taxes profits citizens compelled pay apprehend unnecessarily sweeping within constitutional holding registration requirements opening door new wave attacks number federal registration statutes whenever registration requirement touches upon allegedly illegal activities noted registration common feature attached number special taxes imposed title example following provisions impose special registration requirements subject tax petroleum products registration regarding certain sales manufacturers engaged dealing narcotic drugs deal marihuana manufacturers white phosphorous matches registration distilleries registration stills manufacturers vinegar importers manufacturers dealers firearms imposes general registration requirement liable special taxes heretofore consistently upheld validity registration requirements without regard legality activity taxed sanchez sonzinsky nigro implications decisions today also extend beyond tax statutes example statute requiring narcotics addicts violators register whenever enter leave country expected come attack concern registration requirements come attack imaginary day adhering decisions marchetti grosso declares unconstitutional haynes post makes unlawful possession firearm registered impact decision efforts congress enact federal gun control laws consistent national safety view failed take account relevant implications broad holdings today decisions opinion applies also marchetti ante true internal revenue code also imposes special registration requirements connection special taxes see registration sections collected however special registration requirements differ degree kind provisions among general public disclosure provisions revenue code list taxpayers returns certain organizations lists granted excess profit relief reports similarly indefinite concerning precise amount revenue realized organized crime illicit gambling operations thus senate report exact describe unlawful gambling activities multibillion dollar racket permanent subcommittee investigations senate committee government operations gambling organized crime president commission crime district columbia reported million dollars bet annually numbers sports events washington metropolitan area commission relied figures information supplied sheldon cohen commissioner internal revenue report president commission crime district columbia investigations congressional committees established gambling revenue provides principal source revenue organized crime country see congressmen may well motivated desire control curtail organized crime enacting tax laws challenged cases however task examine motives ruling constitutionality laws today wisely declined engage inquiries recognize albertson decided fifth amendment grounds without reaching petitioners first amendment claims however applying albertson holding facts cases overlooked registration requirement albertson directed petitioners organizational affiliations arguably protected first amendment see robel first amendment issue lurking cases decided today operative fact upon registration requirement depends individual status gambler points grosso disclosure requirements extend excise tax provisions administrative practice identity pay excise tax wagers made known state prosecuting officials ante example following sections impose occupational taxes subject taxpayer registration requirements maintain use permit use amusement gaming devices deal narcotic drugs dealers marihuana manufacturers dealers renovated adulterated butter manufacturers dealers filled cheese rectify distilled spirits wines brewers beer manufacturers stills wholesale dealers liquors wines beer retail dealers liquors wines beer dealers certain firearms registration requirement applies uniformly engaged occupations lawfully whose activities make liable criminal penalties petition writ certiorari haynes filed march almost year granted writ certiorari costello companion case marchetti granting writ stipulated sole question costello whether kahriger lewis overruled little doubt specification question argument costello prompted fifth amendment challenge haynes