U.S. Officials Accuse IRS of Digital Espionage and Fourth Amendment Violations in Criminal Tax Investigations

[Originally Published in the California Journal of Tax Litigation (May 2013)]
By Joseph P. Wilson
Concerns about the IRS’ practice of accessing taxpayers’ emails without a warrant have led several lawmakers to make inquiries to IRS officials about the legality of the practice. The IRS had earlier indicated that it can search and seize Americans’ emails, Facebook posts, tweets and other digital communications without a warrant.

During the week of April 8, 2013, Senator Mark Udall, D-N.M., criticized the IRS, saying the recently reported comments by the IRS run counter to the Fourth Amendment and the reasonable expectation […]