Braswell v. United States, 487 U.S. 99, 104 (1988), remained good law.  There are no circumstances under which a records custodian could resist a subpoena for a collective entity’s records on Fifth Amendment grounds—no matter how small the collective entity is and no matter how likely it is that a jury will conclude that the custodian prepared the documents.

Ninth Circuit Court of Appeals (per curiam); November 8, 2018; 908 F.3d 525