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Keywords: tax enforcement
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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
... records allowed to be examined, the Coinbase court correctly balanced IRS tax enforcement with taxpayer data privacy. Privacy concerns escalated during the mid-1970s and Congress responded by enacting the general privacy framework that exists today: 11 Public reaction...