…Richard A. Samp of the New Civil Liberties Alliance, who is representing Harper, said in a statement that the Supreme Court historically has held that “the government may not deprive citizens of their liberty interests or property interests without providing them with a hearing at which they can object to that deprivation.”

“IRS violated that fundamental due-process requirement in this case,” he said. “It seized Mr. Harper’s financial records without giving him a right to object, or even letting him know what it was doing.”…

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