In order to obtain the content of emails from a third party Internet Service Provider...

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Accounting

In order to obtain the content of
emails from a third party Internet
Service Provider of a taxpayer under
active criminal investigation, the IRS
must first obtain a court-ordered
search warrant.
must request the content of the
emails in writing.
has unlimited access under the
Third-Party doctrine.
may access metadata files
maintained by the NSA.
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