U.S. v. Coinbase: Virtual Currency Holders Not Outside the IRS’s Reach

Dechert LLP

Dechert LLP

The U.S. District Court for the Northern District of California, on November 28, 2017, ordered the international digital currency broker, Coinbase, Inc., to produce to the Internal Revenue Service (IRS) the records of Coinbase’s account holders, in connection with the IRS’s investigation of allegedly underreported virtual currency gains.1 As discussed below, after Coinbase refused to comply with the IRS’s initial summons to obtain information, the IRS issued a second summons with a significant reduction in the type and amount of information requested; pursuant to the order, the court even further narrowed the types of information to which the IRS would be entitled. The court’s decision raises the issue of balancing the privacy interests of virtual currency account holders with the IRS’s legitimate interest in investigating potential tax evasion and brings virtual currencies further into the regulatory scope of U.S. government agencies.

Tax Principles

In 2014, the IRS issued Notice 2014-21 explaining how general tax principles apply to transactions involving virtual currencies, such as Bitcoin.2 In this Notice, the IRS indicates that virtual currencies which can be converted into traditional currency are considered property for tax purposes and that a taxpayer can have a gain or loss on the sale or exchange of a virtual currency. These gains could be reported as either capital gains or ordinary income, depending on the transaction.

IRS Serves Initial Summons

The IRS may issue a summons “[f]or the purpose of ascertaining the correctness of any return, making a return where none has been made, determining the liability of any person for any internal revenue tax ... or collecting any such liability.”3 In its initial summons (Initial Summons), the IRS requested that Coinbase provide “information regarding United States persons who at any time during the period January 1, 2013 through December 31, 2015 conducted transactions in a convertible virtual currency as defined in IRS Notice 2014-21.” The requested information included: the account, wallet and vault registration records for Coinbase account holders during the three-year period; all records kept for know-your-customer due diligence; any agreements that gave a third party access to an account; records of account activity and payments processed; correspondence between Coinbase and the account holders; account statements and records of payments; and reports from Coinbase’s anti-money laundering system.

In support of its Initial Summons, the IRS claimed that virtual currency gains have been underreported, as evidenced by the disproportionate number of taxpayers reporting gains from Bitcoin relative to the number of Coinbase account holders. According to the District Court’s order, Coinbase, as one of the world’s largest platforms for exchanging virtual currency, has approximately 5.9 million customers and has facilitated approximately $6 billion exchanged in Bitcoin. The order also notes that the IRS, on the other hand, has identified a total of only 800 to 900 taxpayers in each of the years from 2013 through 2015 who electronically filed a Form 8949 (the IRS form for reporting sales and other dispositions of capital assets) on which they reported gains or losses that the IRS believes are “likely related to bitcoin.” The IRS noted, in a prior petition in support of the Initial Summons, that over the same time period the total number of returns electronically filed was over 120 million in each of those three years.

IRS Seeks Enforcement of Narrowed Summons

In response to Coinbase’s refusal to comply with the Initial Summons, and following months of discussion between the parties, the IRS sought enforcement of a second summons with a narrowed request (Narrowed Summons). The Narrowed Summons sought various information for accounts with at least $20,000 in any single type of transaction (buy, sell, send or receive) in any one-year period from 2013 through 2015. The order refers to Coinbase’s claim that the Narrowed Summons “requested information regarding 8.9 million transactions and 124,355 account holders.” Coinbase also refused to comply with the Narrowed Summons, and three organizations (Competitive Enterprise Institute, Coin Center and Digital Currency and Ledger Defense Fund) filed amici briefs in opposition to the Narrowed Summons. In addition, several Coinbase customers who would have been impacted by the Narrowed Summons anonymously petitioned the court to intervene in the case for the purpose of challenging the Narrowed Summons.

The amici briefs and the petitioners’ opposing briefs cited the right to privacy as an argument against enforcing the Narrowed Summons.4 The privacy arguments covered a range of legal and policy theories, including that contractual control of the data lies with the account holder and not with Coinbase (per the Coinbase user agreement), and that the IRS’s seizure of such information would have a “chilling effect” on constitutionally protected speech. Competitive Enterprise Institute did concede in its brief, however, that “[p]rivacy interests would not defeat a well-crafted subpoena tailored to discover the identities of persons about whom there is a genuine suspicion of failure to pay taxes. But the subpoena at issue here [the Narrowed Summons] does not meet that standard ...”5

Powell Test

In determining whether to enforce the Narrowed Summons, the court applied the four-factor test set forth in United States v. Powell.6 The Powell test places the initial burden on the IRS to establish “good faith” by demonstrating that a summons:

  1. Is issued for a legitimate purpose;
  2. Seeks information relevant to that purpose;
  3. Seeks information that is not already in the IRS’s possession; and
  4. Satisfies all of the administrative steps set forth in the Internal Revenue Code.

The government’s burden is not a significant one, as courts have construed broadly the IRS’s authority to issue a summons, in recognition of the importance that the IRS’s enforcement powers not be “unduly restricted.”7 The challenger of a summons, however, bears a heavy burden to “allege specific facts and evidence to support his allegations of bad faith or improper purpose.”8

In applying the Powell test, the court focused on the first and second factors, conceding that the IRS had satisfied the third and fourth factors.

Legitimate Purpose

With respect to the first factor, the court determined that the IRS had shown that the Narrowed Summons was “issued for a legitimate purpose” by demonstrating the discrepancy between the low number of taxpayers reporting gains from bitcoin relative to the high number of Coinbase account holders and transactions during the 2013 through 2015 period. Coinbase argued that the Narrowed Summons was not issued for a legitimate purpose because, among other reasons: (i) the IRS’s investigatory purpose was a “mere conclusion” not supported by a “proper enforcement purpose;” (ii) the narrowing of the subpoena was arbitrary; (iii) Form 8949 (which the IRS used to search for bitcoin-related filings) is not the only place a taxpayer could report bitcoin gains; (iv) the IRS’s figure of 800-900 reports of bitcoin gains could be artificially low because taxpayers reporting gains from virtual currency could disproportionately file paper returns; and (v) taxpayers who purchased at high prices in late 2013 and sold in 2014 and 2015 likely experienced losses due to a fall in the price of bitcoin over this period.

The court rejected each of Coinbase’s arguments, acknowledging that the IRS was reasonable in presuming that bitcoin gains would be filed on the correct form and that “it seems likely that users of virtual currency would be more likely than the average taxpayer to file electronic returns.” The court also noted that the Narrowed Summons sought information only for accounts with at least $20,000 in any one transaction type, and therefore the fall of the price of bitcoin during 2014 and 2015 was unpersuasive.


With respect to the second Powell factor, Coinbase argued that the Narrowed Summons was still too broad, and would therefore seek irrelevant information. Although the court noted that a summons should be “no broader than necessary to achieve its purpose,” the court agreed to enforce the Narrowed Summons for enough information for the IRS to determine “if there is potentially a taxable gain and if there is some doubt as to the taxpayer’s identity” (emphasis in original). The court determined that the relevant information for this purpose included the following, for all accounts with at least the equivalent of $20,000 in any one transaction type (buy, sell, send or receive) in any one year during the 2013 to 2015 period:

  • The taxpayer’s ID number, name, birth date and address;
  • Records of account activity, including transaction logs or other records identifying the date, amount and type of transaction (purchase/sale/exchange), post-transaction balance, and names of counterparties to the transaction; and
  • All periodic statements of account or invoices (or the equivalent).

While the order represented the same number of accounts in scope as the Narrowed Summons, the court further narrowed the types of information to which the IRS would be entitled. The court determined that the know-your-customer information, third-party control information, and correspondence with account holders were not necessary for the IRS’s purpose.

In a company blog post, Coinbase called the order a “partial victory,” stating that the order represented “a 97% reduction in the number of customers impacted” from the IRS’s Initial Summons, and that “more than 480,000 customers’ records were preserved from disclosure.”9 According to the blog post, less than 1% of Coinbase’s customer base (approximately 14,000 account holders) would be impacted by the order, and Coinbase intends to “notify impacted users in advance of any disclosure.”


As virtual currencies gain more prominence in the public eye, they are also coming into the focus of the IRS and other U.S. regulators. Many regulators, including the IRS, claim that virtual currency activities can fit within the existing legal and regulatory frameworks that apply to the financial industry and its participants.10 This means that holders of bitcoin and other virtual currencies should be cognizant of how their activities may be regulated, including reporting their gains (or losses) on their tax returns.


1) Order Re Pet. To Enforce IRS Summons, U.S. v. Coinbase, Inc., No.17-cv-01431-JSC, (N.D.Ca Nov. 28, 2017) (Dkt. No. 78).

2) IRS Notice 2014-21, in which the IRS defines “virtual currency” as “a digital representation of value that functions as a medium of exchange, a unit of account, and/or a store of value.”

3) 26 U.S.C. § 7602(a).

4) For example, one petitioner argued that, in granting the summons power to the IRS, Congress wanted to ensure that “the use of this important investigative tool should not unreasonably infringe on the civil rights of taxpayers, including the right to privacy.” Intervenor John Doe 4’s Opposition to Petition to Enforce Internal Revenue Service Summons, U.S. v. Coinbase, July 27, 2017 (quoting H.R. Rep. No. 94-658, at 311 (1976)).

5) Brief Of Amicus Curiae Competitive Enterprise Institute In Opposition To Petition To Enforce Internal Revenue Service Summons, U.S. v. Coinbase, Inc., No.17-cv-01431-JSC, (N.D.Ca Aug. 3, 2017) (Dkt. No. 50-2).

6) 379 U.S. 48 (1964).

7) See Liberty Fin. Servs. v. United States, 778 F.2d 1390, 1392 (9th Cir. 1985).

8) United States v. LaSalle Nat’l Bank, 437 U.S. 298, 316 (1978) (quoting United States v. Jose, 131 F.3d 1325, 1328 (9th Cir. 1997)).

9) Coinbase Obtains Partial Victory Over IRS, The Coinbase Blog, Nov. 29, 2017.

10) See, e.g., Report of Investigation Pursuant to Section 21(a) of the Securities Exchange Act of 1934: The DAO, Rel. No. 81207, July 25, 2017. For a discussion of the SEC’s focus on virtual currencies, please refer to Dechert OnPoint, SEC Focuses on Initial Coin Offerings: Tokens May be Securities Under Federal Securities Laws.


DISCLAIMER: Because of the generality of this update, the information provided herein may not be applicable in all situations and should not be acted upon without specific legal advice based on particular situations.

© Dechert LLP | Attorney Advertising

Written by:

Dechert LLP

Dechert LLP on:

Readers' Choice 2017
Reporters on Deadline

Related Case Law

"My best business intelligence, in one easy email…"

Your first step to building a free, personalized, morning email brief covering pertinent authors and topics on JD Supra:
*By using the service, you signify your acceptance of JD Supra's Privacy Policy.
Custom Email Digest
- hide

JD Supra Privacy Policy

Updated: May 25, 2018:

JD Supra is a legal publishing service that connects experts and their content with broader audiences of professionals, journalists and associations.

This Privacy Policy describes how JD Supra, LLC ("JD Supra" or "we," "us," or "our") collects, uses and shares personal data collected from visitors to our website (located at www.jdsupra.com) (our "Website") who view only publicly-available content as well as subscribers to our services (such as our email digests or author tools)(our "Services"). By using our Website and registering for one of our Services, you are agreeing to the terms of this Privacy Policy.

Please note that if you subscribe to one of our Services, you can make choices about how we collect, use and share your information through our Privacy Center under the "My Account" dashboard (available if you are logged into your JD Supra account).

Collection of Information

Registration Information. When you register with JD Supra for our Website and Services, either as an author or as a subscriber, you will be asked to provide identifying information to create your JD Supra account ("Registration Data"), such as your:

  • Email
  • First Name
  • Last Name
  • Company Name
  • Company Industry
  • Title
  • Country

Other Information: We also collect other information you may voluntarily provide. This may include content you provide for publication. We may also receive your communications with others through our Website and Services (such as contacting an author through our Website) or communications directly with us (such as through email, feedback or other forms or social media). If you are a subscribed user, we will also collect your user preferences, such as the types of articles you would like to read.

Information from third parties (such as, from your employer or LinkedIn): We may also receive information about you from third party sources. For example, your employer may provide your information to us, such as in connection with an article submitted by your employer for publication. If you choose to use LinkedIn to subscribe to our Website and Services, we also collect information related to your LinkedIn account and profile.

Your interactions with our Website and Services: As is true of most websites, we gather certain information automatically. This information includes IP addresses, browser type, Internet service provider (ISP), referring/exit pages, operating system, date/time stamp and clickstream data. We use this information to analyze trends, to administer the Website and our Services, to improve the content and performance of our Website and Services, and to track users' movements around the site. We may also link this automatically-collected data to personal information, for example, to inform authors about who has read their articles. Some of this data is collected through information sent by your web browser. We also use cookies and other tracking technologies to collect this information. To learn more about cookies and other tracking technologies that JD Supra may use on our Website and Services please see our "Cookies Guide" page.

How do we use this information?

We use the information and data we collect principally in order to provide our Website and Services. More specifically, we may use your personal information to:

  • Operate our Website and Services and publish content;
  • Distribute content to you in accordance with your preferences as well as to provide other notifications to you (for example, updates about our policies and terms);
  • Measure readership and usage of the Website and Services;
  • Communicate with you regarding your questions and requests;
  • Authenticate users and to provide for the safety and security of our Website and Services;
  • Conduct research and similar activities to improve our Website and Services; and
  • Comply with our legal and regulatory responsibilities and to enforce our rights.

How is your information shared?

  • Content and other public information (such as an author profile) is shared on our Website and Services, including via email digests and social media feeds, and is accessible to the general public.
  • If you choose to use our Website and Services to communicate directly with a company or individual, such communication may be shared accordingly.
  • Readership information is provided to publishing law firms and authors of content to give them insight into their readership and to help them to improve their content.
  • Our Website may offer you the opportunity to share information through our Website, such as through Facebook's "Like" or Twitter's "Tweet" button. We offer this functionality to help generate interest in our Website and content and to permit you to recommend content to your contacts. You should be aware that sharing through such functionality may result in information being collected by the applicable social media network and possibly being made publicly available (for example, through a search engine). Any such information collection would be subject to such third party social media network's privacy policy.
  • Your information may also be shared to parties who support our business, such as professional advisors as well as web-hosting providers, analytics providers and other information technology providers.
  • Any court, governmental authority, law enforcement agency or other third party where we believe disclosure is necessary to comply with a legal or regulatory obligation, or otherwise to protect our rights, the rights of any third party or individuals' personal safety, or to detect, prevent, or otherwise address fraud, security or safety issues.
  • To our affiliated entities and in connection with the sale, assignment or other transfer of our company or our business.

How We Protect Your Information

JD Supra takes reasonable and appropriate precautions to insure that user information is protected from loss, misuse and unauthorized access, disclosure, alteration and destruction. We restrict access to user information to those individuals who reasonably need access to perform their job functions, such as our third party email service, customer service personnel and technical staff. You should keep in mind that no Internet transmission is ever 100% secure or error-free. Where you use log-in credentials (usernames, passwords) on our Website, please remember that it is your responsibility to safeguard them. If you believe that your log-in credentials have been compromised, please contact us at privacy@jdsupra.com.

Children's Information

Our Website and Services are not directed at children under the age of 16 and we do not knowingly collect personal information from children under the age of 16 through our Website and/or Services. If you have reason to believe that a child under the age of 16 has provided personal information to us, please contact us, and we will endeavor to delete that information from our databases.

Links to Other Websites

Our Website and Services may contain links to other websites. The operators of such other websites may collect information about you, including through cookies or other technologies. If you are using our Website or Services and click a link to another site, you will leave our Website and this Policy will not apply to your use of and activity on those other sites. We encourage you to read the legal notices posted on those sites, including their privacy policies. We are not responsible for the data collection and use practices of such other sites. This Policy applies solely to the information collected in connection with your use of our Website and Services and does not apply to any practices conducted offline or in connection with any other websites.

Information for EU and Swiss Residents

JD Supra's principal place of business is in the United States. By subscribing to our website, you expressly consent to your information being processed in the United States.

  • Our Legal Basis for Processing: Generally, we rely on our legitimate interests in order to process your personal information. For example, we rely on this legal ground if we use your personal information to manage your Registration Data and administer our relationship with you; to deliver our Website and Services; understand and improve our Website and Services; report reader analytics to our authors; to personalize your experience on our Website and Services; and where necessary to protect or defend our or another's rights or property, or to detect, prevent, or otherwise address fraud, security, safety or privacy issues. Please see Article 6(1)(f) of the E.U. General Data Protection Regulation ("GDPR") In addition, there may be other situations where other grounds for processing may exist, such as where processing is a result of legal requirements (GDPR Article 6(1)(c)) or for reasons of public interest (GDPR Article 6(1)(e)). Please see the "Your Rights" section of this Privacy Policy immediately below for more information about how you may request that we limit or refrain from processing your personal information.
  • Your Rights
    • Right of Access/Portability: You can ask to review details about the information we hold about you and how that information has been used and disclosed. Note that we may request to verify your identification before fulfilling your request. You can also request that your personal information is provided to you in a commonly used electronic format so that you can share it with other organizations.
    • Right to Correct Information: You may ask that we make corrections to any information we hold, if you believe such correction to be necessary.
    • Right to Restrict Our Processing or Erasure of Information: You also have the right in certain circumstances to ask us to restrict processing of your personal information or to erase your personal information. Where you have consented to our use of your personal information, you can withdraw your consent at any time.

You can make a request to exercise any of these rights by emailing us at privacy@jdsupra.com or by writing to us at:

Privacy Officer
JD Supra, LLC
10 Liberty Ship Way, Suite 300
Sausalito, California 94965

You can also manage your profile and subscriptions through our Privacy Center under the "My Account" dashboard.

We will make all practical efforts to respect your wishes. There may be times, however, where we are not able to fulfill your request, for example, if applicable law prohibits our compliance. Please note that JD Supra does not use "automatic decision making" or "profiling" as those terms are defined in the GDPR.

  • Timeframe for retaining your personal information: We will retain your personal information in a form that identifies you only for as long as it serves the purpose(s) for which it was initially collected as stated in this Privacy Policy, or subsequently authorized. We may continue processing your personal information for longer periods, but only for the time and to the extent such processing reasonably serves the purposes of archiving in the public interest, journalism, literature and art, scientific or historical research and statistical analysis, and subject to the protection of this Privacy Policy. For example, if you are an author, your personal information may continue to be published in connection with your article indefinitely. When we have no ongoing legitimate business need to process your personal information, we will either delete or anonymize it, or, if this is not possible (for example, because your personal information has been stored in backup archives), then we will securely store your personal information and isolate it from any further processing until deletion is possible.
  • Onward Transfer to Third Parties: As noted in the "How We Share Your Data" Section above, JD Supra may share your information with third parties. When JD Supra discloses your personal information to third parties, we have ensured that such third parties have either certified under the EU-U.S. or Swiss Privacy Shield Framework and will process all personal data received from EU member states/Switzerland in reliance on the applicable Privacy Shield Framework or that they have been subjected to strict contractual provisions in their contract with us to guarantee an adequate level of data protection for your data.

California Privacy Rights

Pursuant to Section 1798.83 of the California Civil Code, our customers who are California residents have the right to request certain information regarding our disclosure of personal information to third parties for their direct marketing purposes.

You can make a request for this information by emailing us at privacy@jdsupra.com or by writing to us at:

Privacy Officer
JD Supra, LLC
10 Liberty Ship Way, Suite 300
Sausalito, California 94965

Some browsers have incorporated a Do Not Track (DNT) feature. These features, when turned on, send a signal that you prefer that the website you are visiting not collect and use data regarding your online searching and browsing activities. As there is not yet a common understanding on how to interpret the DNT signal, we currently do not respond to DNT signals on our site.

Access/Correct/Update/Delete Personal Information

For non-EU/Swiss residents, if you would like to know what personal information we have about you, you can send an e-mail to privacy@jdsupra.com. We will be in contact with you (by mail or otherwise) to verify your identity and provide you the information you request. We will respond within 30 days to your request for access to your personal information. In some cases, we may not be able to remove your personal information, in which case we will let you know if we are unable to do so and why. If you would like to correct or update your personal information, you can manage your profile and subscriptions through our Privacy Center under the "My Account" dashboard. If you would like to delete your account or remove your information from our Website and Services, send an e-mail to privacy@jdsupra.com.

Changes in Our Privacy Policy

We reserve the right to change this Privacy Policy at any time. Please refer to the date at the top of this page to determine when this Policy was last revised. Any changes to our Privacy Policy will become effective upon posting of the revised policy on the Website. By continuing to use our Website and Services following such changes, you will be deemed to have agreed to such changes.

Contacting JD Supra

If you have any questions about this Privacy Policy, the practices of this site, your dealings with our Website or Services, or if you would like to change any of the information you have provided to us, please contact us at: privacy@jdsupra.com.

JD Supra Cookie Guide

As with many websites, JD Supra's website (located at www.jdsupra.com) (our "Website") and our services (such as our email article digests)(our "Services") use a standard technology called a "cookie" and other similar technologies (such as, pixels and web beacons), which are small data files that are transferred to your computer when you use our Website and Services. These technologies automatically identify your browser whenever you interact with our Website and Services.

How We Use Cookies and Other Tracking Technologies

We use cookies and other tracking technologies to:

  1. Improve the user experience on our Website and Services;
  2. Store the authorization token that users receive when they login to the private areas of our Website. This token is specific to a user's login session and requires a valid username and password to obtain. It is required to access the user's profile information, subscriptions, and analytics;
  3. Track anonymous site usage; and
  4. Permit connectivity with social media networks to permit content sharing.

There are different types of cookies and other technologies used our Website, notably:

  • "Session cookies" - These cookies only last as long as your online session, and disappear from your computer or device when you close your browser (like Internet Explorer, Google Chrome or Safari).
  • "Persistent cookies" - These cookies stay on your computer or device after your browser has been closed and last for a time specified in the cookie. We use persistent cookies when we need to know who you are for more than one browsing session. For example, we use them to remember your preferences for the next time you visit.
  • "Web Beacons/Pixels" - Some of our web pages and emails may also contain small electronic images known as web beacons, clear GIFs or single-pixel GIFs. These images are placed on a web page or email and typically work in conjunction with cookies to collect data. We use these images to identify our users and user behavior, such as counting the number of users who have visited a web page or acted upon one of our email digests.

JD Supra Cookies. We place our own cookies on your computer to track certain information about you while you are using our Website and Services. For example, we place a session cookie on your computer each time you visit our Website. We use these cookies to allow you to log-in to your subscriber account. In addition, through these cookies we are able to collect information about how you use the Website, including what browser you may be using, your IP address, and the URL address you came from upon visiting our Website and the URL you next visit (even if those URLs are not on our Website). We also utilize email web beacons to monitor whether our emails are being delivered and read. We also use these tools to help deliver reader analytics to our authors to give them insight into their readership and help them to improve their content, so that it is most useful for our users.

Analytics/Performance Cookies. JD Supra also uses the following analytic tools to help us analyze the performance of our Website and Services as well as how visitors use our Website and Services:

  • HubSpot - For more information about HubSpot cookies, please visit legal.hubspot.com/privacy-policy.
  • New Relic - For more information on New Relic cookies, please visit www.newrelic.com/privacy.
  • Google Analytics - For more information on Google Analytics cookies, visit www.google.com/policies. To opt-out of being tracked by Google Analytics across all websites visit http://tools.google.com/dlpage/gaoptout. This will allow you to download and install a Google Analytics cookie-free web browser.

Facebook, Twitter and other Social Network Cookies. Our content pages allow you to share content appearing on our Website and Services to your social media accounts through the "Like," "Tweet," or similar buttons displayed on such pages. To accomplish this Service, we embed code that such third party social networks provide and that we do not control. These buttons know that you are logged in to your social network account and therefore such social networks could also know that you are viewing the JD Supra Website.

Controlling and Deleting Cookies

If you would like to change how a browser uses cookies, including blocking or deleting cookies from the JD Supra Website and Services you can do so by changing the settings in your web browser. To control cookies, most browsers allow you to either accept or reject all cookies, only accept certain types of cookies, or prompt you every time a site wishes to save a cookie. It's also easy to delete cookies that are already saved on your device by a browser.

The processes for controlling and deleting cookies vary depending on which browser you use. To find out how to do so with a particular browser, you can use your browser's "Help" function or alternatively, you can visit http://www.aboutcookies.org which explains, step-by-step, how to control and delete cookies in most browsers.

Updates to This Policy

We may update this cookie policy and our Privacy Policy from time-to-time, particularly as technology changes. You can always check this page for the latest version. We may also notify you of changes to our privacy policy by email.

Contacting JD Supra

If you have any questions about how we use cookies and other tracking technologies, please contact us at: privacy@jdsupra.com.

- hide

This website uses cookies to improve user experience, track anonymous site usage, store authorization tokens and permit sharing on social media networks. By continuing to browse this website you accept the use of cookies. Click here to read more about how we use cookies.