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Legal Reasons to Not Testify
While refusing to testify can be contempt of court, there are certain situations where you can legitimately refuse to comply with a subpoena:

Privilege

Attorney-client privilege protects an attorney from being compelled to testify to attorney-client communications. Doctor-patient confidentiality prevents a doctor from testifying to a patient's private medical information without the patient's consent. Marital communications privilege protects a spouse from having to testify to communications with the other spouse that occurred during a marriage.

Fifth Amendment

Under the Fifth Amendment, you can refuse to testify to self-incriminating evidence. This will only work if the testimony can incriminate you. If you've received immunity from prosecution, however, the Fifth Amendment will not protect you if you refuse to testify.

So, if you've been subpoenaed and do not want to testify, consult with a experienced criminal defense attorney to see if any of these privileges apply to you, or you could face jail time if you don't show up.
Probably going with the 5th amendment one
 
Probably going with the 5th amendment one
I’d grant everybody but the top dogs immunity and force them to comply with the subpoena and testify against their bosses.

There’s ways to force compliance but the democrats don’t use all of the leverage at their advantage. Republicans would have democrats singing like a bird if the shoe was on the other foot.
 
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