The Internal Revenue Service is seeking a narrower focus in its investigation of digital currency startup Coinbase, new court documents reveal.

Perhaps most notable, according to the July 6 notice, is the fact that the IRS is only trying to obtain records on users who have conducted "at least the equivalent of $20,000 in any one transaction type (buy, sell, send, or receive) in any one year during the 2013-2015 period".