Last month it came to light that the IRS believed it could obtain a taxpayer’s email from an Internet Service Provider (ISP) just by asking for it. The IRS wanted to read the content of some taxpayers’ email in connection with its investigations. The Service has now stated officially that it will not seek to obtain a taxpayer’s email with a warrant.
A bill pending in Congress, called the Electronic Communications Privacy Act Amendments Act of 2013, would bar ISPs from voluntarily turning over email to the government and would require the government to notify taxpayers if and when it did obtain email (pursuant to a warrant). The fate of this proposed law is uncertain at this time.
Source: IRS Policy Statement 4-120
Casualty losses such as from a storm, in areas declared by the President to warrant federal assistance. An election may be made to deduct the loss in the year before the loss or the year of the loss.