| 24A549 |
James Harper v. Daniel I. Werfel, Commissioner of the Internal Revenue Service, et al. |
First Circuit |
2024-12-05 |
Presumed Complete |
|
administrative-procedure-act cryptocurrency financial-privacy fourth-amendment john-doe-summons third-party-doctrine |
Whether the Fourth Amendment's third-party doctrine permits the IRS to obtain a 'John Doe' summons compelling a cryptocurrency exchange to disclose pr… |
| 19-214 |
Michael R. Presley, et al. v. United States |
Eleventh Circuit |
2019-08-19 |
Denied |
Response Waived |
circuit-split civil-procedure civil-rights due-process financial-privacy internal-revenue-code notice-requirements preemption right-to-financial-privacy standing summons-enforcement tax tax-investigation third-party-summons |
Whether the federal Right to Financial Privacy Act was fully preempted by the Internal Revenue Code, resulting in the production of financial informat… |
| 19-93 |
Deborah Walton v. First Merchants Bank, et al. |
Seventh Circuit |
2019-07-18 |
Denied |
Response Waived |
civil-procedure court-dockets due-process equal-credit-opportunity-act federal-court-docketing federal-rules-of-civil-procedure financial-privacy personal-information-disclosure procedural-due-process rule-12b6 statutory-authorization |
Whether the 7th Circuit Court of Appeals neglected to apply Procedural-Due-Process to the Petitioners-Appeal in accordance with the Fifth-and-Fourteen… |
| 18-831 |
Michael Presley, et al. v. United States |
Eleventh Circuit |
2019-01-03 |
Denied |
|
4th-amendment civil-rights due-process financial-privacy financial-records fourth-amendment internal-revenue-code irs-investigation preemption right-to-financial-privacy-act right-to-privacy tax-summons third-party-summons |
Whether the court below erroneously held that the issuance of summonses under 26 U.S.C. § 7609 preempts the privacy rights of non-party clients |