【Author】
Adams, Mollie T.; Bailey, William A.
【Source】ATA JOURNAL OF LEGAL TAX RESEARCH
【Abstract】To protect the privacy and other civil liberties of citizens, federal courts place limits on the power and actions of government. These limits create a need for balance between the IRS' mission of tax law enforcement and taxpayers' privacy rights. A much-watched contemporary lower court case intersecting cryptocurrencies, summons power, and taxpayer privacy is Coinbase v. U.S. There, the IRS sought to summons massive amounts of customer information from Coinbase, a cryptocurrency exchange platform. This article examines the history of the IRS summons power and argues that the Coinbase court correctly extended a wealth of summons enforcement case law by weighing the protection of taxpayer privacy with the tax compliance mission of the IRS. By allowing the IRS summons to stand, but limiting and defining the scope of relevant records allowed to be examined, the Coinbase court correctly balanced IRS tax enforcement with taxpayer data privacy.
【Keywords】cryptocurrency; privacy; summons; tax enforcement
【标题】新兴加密货币和 IRS 传票权力：在 IRS 审计机构和纳税人隐私之间取得适当的平衡
【摘要】为了保护公民的隐私和自由，联邦法院对政府的权力和行为进行了限制。这些限制使得国税局的税收执法任务和纳税人的隐私权之间需要平衡。一个备受关注的下级法院案件是Coinbase诉美国案，该案涉及加密货币、传票权力和纳税人隐私的交叉问题，国税局试图从加密货币交易平台Coinbase传唤大量客户信息。本文研究了国税局传票权力的历史，并认为Coinbase法院通过权衡保护纳税人隐私和国税局的税收任务，正确地扩展了传票执行案例法。通过允许国税局的传票权力成立并限制和界定允许检查的相关记录的范围，Coinbase法院正确地平衡了国税局的税收执法和纳税人的数据隐私。
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