Legal Opinion
James Harper v. Charles P. Rettig, in his official capacity as Commissioner, Internal Revenue Service, et al.
District Court, D. New Hampshire
Decided May 26, 2023No. 20-cv-00771-JLPublishedCited by 1 opinion
1Opinion of the Court
UNITED STATES DISTRICT COURT DISTRICT OF NEW HAMPSHIRE James Harper v. Civil No. 1:20-cv-00771-JL Opinion No.
2023 DNH 066P
Charles P. Rettig, in his official capacity as Commissioner, Internal Revenue Service, et al. MEMORANDUM ORDER This case concerns the constitutionality of the Internal Revenue Service’s utilization of its “John Doe” summons procedure to obtain a taxpayer’s account information from Coinbase, a virtual currency exchange. Following the issuance and enforcement of such a summons, the IRS collected account information and records from Coinbase. Some of the records it collected…
2Cases cited57 opinions
- Mathews v. EldridgeSupreme Court of the United States · 1976
- Morrissey v. BrewerSupreme Court of the United States · 1972
- Boyd v. United StatesSupreme Court of the United States · 1886
- Cannon v. University of ChicagoSupreme Court of the United States · 1979
- Lexmark Int'l, Inc. v. Static Control Components, Inc.Supreme Court of the United States · 2014
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3Cited by1 opinion
- Harper v. Internal Revenue Service, CommissionerDistrict Court, D. New Hampshire · 2023