«The IRS offers no explanation as to how the IRS can legitimately use most of these millions of records on hundreds of thousands of users; instead, it claims that as long as it has
submitted a declaration from an IRS agent that the IRS «is conducting an investigation to determine the identity
and correct
federal income tax liabilities of United
States persons who conducted transactions in a virtual currency during 2013 - 2015» the Court must find that the Summons does not involve an abuse of process.