A man whose cryptocurrency records were seized through an IRS summons is appealing a ruling that dismissed his lawsuit without addressing his core claims.

James Harper argued that the John Doe summons—which demands information from a third party about an unnamed taxpayer’s potential tax liability—violated his constitutional rights to privacy and to due process before his property was seized. In dismissing the suit, the U.S. District Court for the District of New Hampshire cited the Anti-Injunction Act, which generally prohibits lawsuits aimed at restraining tax assessment and collection.

Published by Bloomberg Tax