# This SCOTUS Case Could Give the IRS Access to Your Private Data — Cato Legal Experts 

When nearly every aspect of our lives is stored and synced through digital intermediaries, the “third-party doctrine” has become a gaping loophole for mass surveillance

May 6, 2025 • News Releases 

Cato Institute Legal Fellow [Brent Skorup](https://www.cato.org/people/brent-skorup) and Legal Associate Laura Bondank have [a new piece](https://www.cato.org/commentary/irs-says-digital-life-not-property) on *Harper v. O’Donnell*.

This case could redefine how the Fourth Amendment applies in the age of cloud storage—and it may determine whether your emails, location history, search queries, and financial records that tech companies store on your behalf are treated as your property. The Cato Institute authored an [**amicus brief**](https://www.cato.org/legal-briefs/harper-v-odonnell) in *Harper v. O’Donnell*, supporting Harper.

When nearly every aspect of our lives is stored and synced through digital intermediaries, the “third-party doctrine” has become a gaping loophole for mass surveillance, the authors write. Financial regulators, in particular, are eager to exploit this loophole to vacuum up Americans’ financial records without a warrant.

The Constitution protects our property, and the Supreme Court has long recognized that seizures of personal property require legal justification. Digital records deserve the same treatment.

If you would like to speak with Skorup on this issue, please contact [pr@​cato.​org](mailto:pr@cato.org) to set up an interview.

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