Fisher v. United States, 425 U.S. 391 (1976), is a decision of the U.S. Supreme Court which held that the Fifth Amendment's self-incrimination clause does not protect a taxpayer or their attorney from being required to turn over workpapers prepared by the taxpayer's accountant. The case was decided together with the companion case United States v. Kasmir, because the Fifth Circuit Court of Appeals considered similar issues but reached the opposite of Third Circuit's conclusion in Fisher.