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Fourth Amendment Internal Revenue Service

The Fourth Amendment to the United States Constitution protects citizens from unreasonable searches and seizures and provides that warrants may only be granted upon findings of probable cause. The Fourth... more +
The Fourth Amendment to the United States Constitution protects citizens from unreasonable searches and seizures and provides that warrants may only be granted upon findings of probable cause. The Fourth Amendment applies to the States via the Due Process Clause of the Fourteenth Amendment.  Important areas of Fourth Amendment jurisprudence flow from questions surrounding the definitions of "search" and "seizure," the applicability of the Amendment to so-called "stop and frisk" situations, the level of control that must be exerted by law enforcement before an individual is deemed "seized," and the "exclusionary rule," just to name a few.    less -
Polsinelli

Blockchain+ Bi-Weekly - September 2023

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The Blockchain Bi-Weekly presented by the Polsinelli Blockchain+ team is a rundown of some of the key stories in the Web3, blockchain and crypto ecosystems curated by our attorneys navigating the intersections of code, smart...more

Cadwalader, Wickersham & Taft LLP

IRS’s Crypto John Doe Summons Expanded While Harper Fights Back

Since at least 2016 the IRS has been ferreting out taxpayers who failed to report their taxable gains from cryptocurrency transactions by issuing John Doe summonses to crypto exchanges and dealers. A John Doe summons enables...more

Freeman Law

Representing Taxpayers in Sensitive Audits: A Look at the Fundamental Challenges of an Eggshell Audit

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Sensitive audits present the tax practitioner with unique challenges.  They require the exercise of judgment and discretion, as well as an understanding of administrative procedure and even a command of constitutional and...more

Dorsey & Whitney LLP

The Supreme Court - February 25, 2020

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Today, the Supreme Court of the United States issued the following four opinions: Rodriguez v. FDIC, No. 18-1269: The Internal Revenue Service (“IRS”), under its statutes and regulations, allows an affiliated group of...more

Holland & Knight LLP

Religious Institutions Update: June 2019 - Lex Est Sanctio Sancta

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Key Cases - Covert Surveillance Due to Religious Identity is Actionable - Government surveillance of individuals due to their religious identity is actionable under federal law. In Fazaga v. Federal Bureau of...more

Foster Garvey PC

The IRS and the Controlled Substance Act

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Two recent District Court cases, High Desert Relief, Inc. v. United States of America and Alpenglow Botanicals, LLC et. al. v. United States of America have raised a novel issue in the IRS’s audits of cannabis businesses....more

BakerHostetler

Does the Government Have Carte Blanche to Retain Seized Data Indefinitely? In Amicus Brief to the Second Circuit, Policy Groups...

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On July 29, 2015, BakerHostetler filed an amicus brief with the Second Circuit on behalf of the Center for Democracy and Technology, joined by five prominent nonprofit public interest groups, for the en banc rehearing of...more

Snell & Wilmer

Warrantless Searches of Electronic Communication

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Recent news about federal executive agencies obtaining information on private citizens without warrants has many Americans concerned about an erosion of civil liberties. Both the Internal Revenue Service (IRS) and the...more

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