As Mitt Romney famously noted, "Corporations are people, my friend." But not when it comes to Fifth Amendment privileges, as a US Bankruptcy Court in New York recently made clear. Clients of the now defunct law firm Kossoff PLLC filed involuntary bankruptcy petitions against the firm and the firm's appointed representative, its founder and former managing member, resisted producing records to the trustee claiming the production of the documents could incriminate the representative in a pending criminal investigation.