Question: You are a CPA in private practice. You have two clients, a husband and wife that own and operate a local tavern. The business has no other employees. The husband and wife deposit their receipts into their personal joint checking account. For tax purposes, however, the business files a Form 1065- Return Partnership Income. Your clients are now being audited and the Revenue Agent issues a summons to the taxpayers requesting the books and records of the business. Can your clients invoke their Fifth Amendment privilege against self-incrimination?