Supreme Court Denies Review of IRS Request for Coinbase User Data

The U.S. Supreme Court has declined to review a case concerning an IRS request for data on Coinbase customers. Key points include:

The court denied a petition from James Harper, a Coinbase customer, claiming the IRS's 2016 summons violated his Fourth Amendment rights.
Harper's lawsuit began in 2020 after the IRS warned him and others about potential tax reporting failures related to crypto transactions.
The IRS used a "John Doe summons" to obtain records from Coinbase, which Harper argued was unconstitutional.
A New Hampshire district court dismissed Harper's suit in 2021, a decision upheld by an appeals court in 2024.
Harper's February petition to the Supreme Court sought to challenge the third-party doctrine, allowing government access to voluntarily shared information without a warrant.
The Supreme Court offered no explanation for its denial of the petition.