In a unanimous opinion, the U.S. Supreme Court is allowing the IRS to go on secret, warrantless fishing expeditions through innocent taxpayers' bank records in order to identify and collect unpaid taxes from family members and associates who have no legal interest in those bank accounts.

Despite acknowledging that "the authority vested in tax collectors may be abused, as all power is subject to abuse," and that "Congress has given the IRS considerable power," the Supreme Court's 9-0 ruling in Polselli v. IRS declined to restrict the IRS's authority. Attorneys for The Rutherford Institute and Cato Institute had filed an amicus brief in Polselli arguing that the sweeping investigatory power wielded by the IRS—to circumvent the Fourth Amendment by carrying out warrantless searches of the bank accounts and records of innocent people, who are given no notice or right to object to the search, merely because they may be associated with a delinquent taxpayer—offends every constitutional sensibility on the right to privacy.