A few days before the close of the 2013 tax season, the ACLU released an article revealing documents that indicated that it was the position of the Internal Revenue Service that the agency was allowed to read certain taxpayer emails without a warrant. While the ACLU conceded that the documents were not conclusive of the agency’s current position, it noted that the IRS was not being “completely forthright.” In response, the IRS released a short statement that said that it was their policy to obtain a court ordered search warrant prior to accessing emails in a criminal investigation. The agency further elaborated that it would review its policies, “to resolve any remaining confusion.” As the agency “updates” its policies, which at least at some point seemed to comport with the ACLU’s contentions, this paper opines that there is a reasonable expectation of privacy in regards to emails. If further concurs with the sixth circuit opinion in United States v Warshak that the Fourth Amendment compels the agency to seek a warrant prior to reviewing this type of electronic taxpayer communication.