A New Hampshire man cannot block the Internal Revenue Service from obtaining his records from cryptocurrency platforms because it would unlawfully impede the collection of tax, a federal judge said Tuesday in dismissing his case challenging the agency’s summons.

James Harper cannot force the IRS to expunge records it obtained on his accounts with Coinbase or block the agency from seeking information on his digital currency holdings from other platforms because it would prevent the U.S. from assessing or collecting federal taxes, which is prohibited by the Anti-Injunction Act, U.S. District Judge Joseph A. DiClerico Jr. said in an order.

Published in Law360