The various agencies charged with the responsibility of administering the routine affairs of government have long relied on compulsory self-reporting of information by citizens to support both the regulatory and revenue generating functions of the governmental process. The conflict between such compelled self-disclosures and the individual's right to freedom from forced self-incrimination has been neither completely nor satisfactorily resolved, although several hypotheses have been advanced in an effort to furnish a solution. Since virtually every person must, at some time, file an income tax return, the mandatory disclosure provisions of tax laws present a clear example of the need for a conclusive answer to the problems in those situations in which the statute, the privilege against compulsory self-incrimination, or the use of such information must be restricted.