Who qualifies to claim Fifth Amendment privilege?

2.May a taxpayer assert the Fifth Amendment regarding financialrecords which were subpoenaed from her accountant? Explain.

3.Does the self-incrimination clause apply to "required records"? Explain.

4.Must a witness assert the privilege against self-incrimination each time a question is asked?Why or why not?

5.Explain the rationale for a state's granting immunity to a witness, which then prevents the federal government from using the testimony given under that immunity.