The courts aren’t allowed to rule on a lawsuit alleging that the IRS’s seizure of cryptocurrency records was unconstitutional, the IRS said in a motion to have the case tossed.

New Hampshire resident James Harper, in a lawsuit filed in July and amended in August, alleged that the IRS conducted an unconstitutional search and seizure when it issued a “John Doe” summons to a financial institution for records related to holders of virtual currencies. Such summonses request information from a third party related to an unnamed taxpayer’s potential tax liability.

Published in Bloomberg Tax