According to the DeFi Education Fund (DEF), the US Supreme Court has the opportunity for the first time to consider the Fourth Amendment rights of cryptocurrency users in the investigation by the US Internal Revenue Service (IRS). The DEF has submitted a friend-of-the-court brief urging the court to consider the uniqueness of encryption technology when evaluating privacy rights. The case involves the IRS's investigation of James Harper, which requires cryptocurrency exchange Kraken to provide transaction records for over 14,000 people, including Harper, for tax enforcement purposes. Kraken argues that it is trying to resist this order, claiming that it is an abuse of power and could potentially leak users' personal data, such as IP addresses, net worth, employment data, and sources of wealth. The DeFi Education Fund argues that the court must consider the differences between encryption technology and traditional financial institutions. They point out that blockchain data provides the government with unprecedented insight into individuals' financial lives, which could violate the Fourth Amendment rights of American citizens. The case will affect the future development of Fourth Amendment protection and digital privacy, as well as the delicate balance between law enforcement and individual financial privacy in the digital age. The Supreme Court is about to hear this case, and the cryptocurrency industry and privacy advocates are closely watching its decision, which is expected to set a precedent for protecting digital assets and personal information in the constantly evolving technological environment.