The US government maintains that Coinbase user James Harper has no Fourth Amendment rights regarding shared transaction records, emphasizing the validity of IRS procedures.
The US government has requested the Supreme Court to dismiss Coinbase user James Harper's challenge against the IRS for accessing his crypto transaction records. The government contends that Harper has no Fourth Amendment rights over records he shared with Coinbase and that the IRS acted lawfully in acquiring the information through a judicial summons. This case originates from a 2016 IRS investigation into tax underreporting related to cryptocurrency gains, prompting Coinbase to provide records of high-volume traders. The Supreme Court has yet to make a decision, which may uphold the First Circuit's ruling favoring the IRS.