A New Hampshire man’s efforts to block the Internal Revenue Service from obtaining his records from cryptocurrency platforms are barred by federal law prohibiting suits that could restrain tax collection, the U.S. told the First Circuit. The appeals court should not revive James Harper‘s suit requesting the IRS expunge his financial records and seeking to block the agency from obtaining information on his digital currency holdings, the federal government said in a brief Tuesday. That challenge was properly dismissed by a New Hampshire federal court, as it falls under the Anti-Injunction Act ‘s prohibition on suits that could restrain the collection of tax, the government contended.

Published in Law360