The U.S. government is urging the Supreme Court to uphold the Internal Revenue Service’s (IRS) ability to access Coinbase user data in a case concerning tax underreporting on crypto gains. The IRS seeks records related to James Harper, a Coinbase user whose tax filings were significantly underreported during the 2016 investigation. The government argues that Mr. Harper willingly shared his financial information with Coinbase and that the IRS followed proper legal processes when obtaining the data via a judicially approved summons. The case is currently before the Supreme Court as it seeks to determine whether Mr. Harper has a Fourth Amendment right to privacy regarding his financial records held by Coinbase. Lower courts rejected Mr. Harper’s argument, stating that the records were business documents and not personal private information.