The IRS unlawfully seized financial records of NCLA’s client James Harper and thousands of others from a cryptocurrency exchange through abuse of a “John Doe” summons, without notifying account holders so they could contest the summons. IRS took Mr. Harper’s documents without any individualized suspicion to believe he had under-reported his income or failed to pay tax, and it denied him procedural due process to challenge the seizure.

Mark highlights NCLA’s reply brief in Harper v. Werfel, which urges the Court to rule that these actions violated Mr. Harper’s statutory, Fourth, and Fifth Amendment rights.