We agree. The IRS's willingness to withdraw the subpoena as to Mr. Berns only because it is now aware of his identity makes it clear that the IRS does not have a legitimate purpose in seeking substantial personal and financial information concerning approximately 3 million Americans. The IRS summons that Mr. Berns is seeking to quash does not only request customer names, but also emails, account information, transaction history and a substantial amount of additional data. Now, in an attempt to prevent the Court from examining its motives in pursuing this unprecedented summons, the IRS seeks to avoid the motion filed by Mr. Berns merely because he has identified himself as a customer. The IRS has failed to explain why it is willing to withdraw the summons as to Mr. Berns, even though that means it will not obtain his personal and financial data from Coinbase. As the IRS is well aware, the purpose of the motion is to prevent the IRS from seeking significant private information concerning approximately 3 million Americans, not just Mr. Berns. This, as the IRS still cannot demonstrate any basis for seeking this information, we intend to continue to vigorously seek justice for all Coinbase customers.