This case challenges the IRS’ “John Doe” summons to Coinbase seeking user records, arguing it violates Fourth and Fifth Amendment rights and the APA. James Harper, the plaintiff, contends that the government’s mass data collection expands the “third-party doctrine” beyond constitutional limits and endangers financial privacy in the digital age.
On March 28, 2025, DEF filed an amicus brief supporting Harper’s petition for certiorari to the U.S. Supreme Court, arguing that blockchain data demands stronger privacy protections given its transparency and permanence.
Status: Settled
Click here to learn about why this potentially precedent-setting case matters.