Because of the way Google handles data, it theoretically could refuse every US law enforcement request for communications. (It could do the same to foreign requests as well.) This makes Google‘s case distinguishable from Microsoft‘s legal battle. Microsoft knew exactly where the stored communications were located. Google says the communications might be anywhere — in one place upon receipt of a warrant and in another when retrieval efforts begin. As the court sees it, the Second Circuit‘s ruling would basically make Google completely immune to law enforcement requests.