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IRS Backs Down, Says It Will No Longer Read People’s E-mails without Warrant

1 min readBy: Joseph Bishop-Henchman

Last month we reported that the ACLU had discovered a frightening find: the IRS enforcement handbook asserted that the agency did not need warrants before reading taxpayers’ e-mails. The official guidance asserted that taxpayers have no expectation of privacy when e-mails are stored on servers, so the IRS could just demand them from Internet Service Providers (ISPs). This assertion was despite the fact that a federal appeals court had held that the IRS in fact must abide by the Fourth Amendment and get a warrant.

The IRS has now backed down. In a policy statement released yesterday (PDF), the IRS concedes that the Fourth Amendment applies to it and that it will obtain a search warrant before demanding e-mails from Internet Service Providers.

This is a victory for taxpayers – although one that shouldn’t have been necessary – but congrats to everyone who helped the IRS see the error of its ways!

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About the Author

Joseph Bishop-Henchman

Joseph Bishop-Henchman

Executive Vice President

Joe Bishop-Henchman is Executive Vice President at the Tax Foundation, where he analyzes state tax trends, constitutional issues, and tax law developments. Joe has testified or presented to officials in 36 states, testified before Congress six times, and has written over 75 major studies on tax policy.