Chen opens a small business. As business thrives, he decides to incorporate. He becomes the corporations president and also its sole shareholder. Chen comes under investigation for tax fraud and is...

Chen opens a small business. As business thrives, he decides to incorporate. He becomes the corporation’s president and also its sole shareholder. Chen comes under investigation for tax fraud and is subpoenaed to produce the corporate tax records for the previous three years. He challenges the subpoena on the ground that it violates his Fifth Amendment right not to incriminate himself. Must he comply with the subpoena?