You try to quash the subpoena based on your Constitutional privilege against self-incrimination, since handing over the records clearly would incriminate you.
In the United States, relevant case law has revolved around the Fifth Amendment privilege against self-incrimination as there is currently no specific law regarding key disclosure.
And lawyers representing taxpayers with undisclosed offshore accounts are asking the United States Supreme Court to clarify the scope of the privilege against self-incrimination in this important context.
Among other issues, they cited the requirement that a defendant "cooperate" with examining psychiatrists as a violation of the defendant's privilege against compelled self-incrimination.