![]() In addition to its statutory shortcomings, IRS violated Mr. Harper has revealed that IRS now claims a far more expansive John Doe summons authority than Congress bestowed. The legislative history of the Act confirms that Congress sought to limit the IRS’s use of John Doe summonses to uncovering the identity of taxpayers, not to obtaining their financial records. NCLA asserts that IRS failed to satisfy those prerequisites here. The Act imposes several requirements that IRS must fulfill before it may obtain documents from a third-party recordkeeper using a John Doe summons. IRS’s silence is unsurprising, given that Harper’s 2013-2015 tax returns properly reported his income from Coinbase cryptocurrency transactions.Ĭongress adopted the Tax Reform Act of 1976 to protect taxpayers from IRS overreach related to third-party summonses. In the ensuing 4-1/2 years, Harper has received no follow-up correspondence. Harper stating, “We have information that you have or had one or more accounts containing virtual currency but may not have properly reported your transactions involving virtual currency.” That threat was apparently empty. ![]() On August 9, 2018, IRS sent a threatening form letter to Mr. This massive trove of documents included not only customer identification information but also records of customer account activity and periodic statements of account. In November 2016, IRS issued a third-party summons to Coinbase, a large cryptocurrency exchange, demanding that the company turn over the financial records of hundreds of thousands of unnamed customers. Harper’s statutory, Fourth, and Fifth Amendment rights by seizing his documents without probable cause to believe he had under-reported his income or failed to pay tax and by denying him procedural due process to contest the seizure. Rettig, filed a response to IRS’s Motion to Dismiss the lawsuit. Today, the New Civil Liberties Alliance, which represents the Plaintiff in Harper v. 07, 2023 (GLOBE NEWSWIRE) - James Harper stands among thousands of victims of an extensive, unlawful Internal Revenue Service fishing expedition, whereby IRS seized financial records from a cryptocurrency exchange through abuse of a “John Doe” summons without notifying account holders or allowing them to contest the summons. Rettig, in His Official Capacity as IRS Commissioner, et al.
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