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Keywords: summons
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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
.... Coinbase clarifies the Powell relevance standard by requiring that when the IRS seeks to summon information, the IRS must first show how that information will show a taxable gain. Hence, the Coinbase court allowed the summonsing of information that showed identification...
