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Keywords: privacy
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Journal Articles
Emerging Cryptocurrencies and IRS Summons Power: Striking the Proper Balance between IRS Audit Authority and Taxpayer Privacy
Available to Purchase
The ATA Journal of Legal Tax Research (2021) 19 (1): 61–81.
Published: 18 August 2021
...Mollie T. Adams; William A. Bailey 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...