The U.S. Supreme Court has opted not to hear a case concerning the Internal Revenue Service's (IRS) request for data on Coinbase customers. The case, initiated by Coinbase user James Harper, challenged the IRS's 2016 records request, arguing that it violated Fourth Amendment rights against unreasonable searches and seizures. Lower courts had ruled in favor of the IRS, with the most recent decision coming in 2023 from a New Hampshire district court that dismissed Harper’s suit. Harper's legal team argued that the IRS's 'John Doe summons' circumvented judicial process, allowing the agency to demand private information from financial institutions without proper oversight. Despite backing from various think tanks and companies, the Supreme Court denied the petition for a writ of certiorari without providing detailed reasoning. This outcome solidifies the lower court's ruling and maintains the IRS's ability to access customer data during its investigation of potential tax violations.

Source 🔗