THE AUTHOR CONCLUDES THAT THE DUTY OF THE COURTS TO BE 'WATCHFUL FOR THE CONSTITUTIONAL RIGHTS OF THE CITIZEN AND AGAINST ANY STEALTHY ENCROACHMENTS THEREON' HAS NOT BEEN DIMINISHED BY THE 'BEATTIE' AND 'FISHER' DECISIONS IN THE TAX RECORD AREA IF THOSE DECISIONS ARE PROPERLY INTERPRETED AND APPLIED. ALTHOUGH THE AUTHOR SUPPORTS THE COURT'S DECISIONS, HOWEVER, THE RATIONALE IS CONSIDERED CONFUSING AND VULNERABLE. HE BELIEVES THAT IN SEARCHING FOR A PRECEDENT FOR THEIR DECISIONS, THEY HAVE OVERLOOKED THE MOST DEFENSIBLE AND COMPREHENSIBLE APPROACH FOR DETERMINING THE VALIDITY OF A FIFTH AMENDMENT PRIVILEGE CLAIM, NAMELY, RELIANCE ON THE FACTUAL 'PRIVATE PAPERS' TEST POSTULATED IN 'BOYD'....RCB