Legal Opinion
Harper v. Internal Revenue Service, Commissioner
District Court, D. New Hampshire
Decided May 26, 2023No. 1:20-cv-00771Unknown
1Opinion
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 cited58 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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