Fix Congress First: Federal Government Seizure of President Trump’s New York State Individual Tax Returns is Most Likely a Violation of the Fourth Amendment

Fix Congress First: Federal Government Seizure of President Trump’s New York State Individual Tax Returns is Most Likely a Violation of the Fourth Amendment by Don Suarez, arguing that Carpenter applies: “We hold only that a warrant is required in the rare case where the suspect has a legitimate privacy interest in records held by a third party.”

Statutorily, there is a heightened privacy interest in federal tax returns because of the Nixon-era privacy protections in tax returns. Many states have similar protections. Query: Assuming Carpenter applies, and why shouldn’t it, if the taxpayer has publicly and repeatedly said for four years that he wants to make them public but can’t because of an alleged audit, has he publicly waived any reasonable expectation of privacy?