The U.S. District Court for the Northern District of California rejected on Wednesday an application by Coinbase user Roger Metz to quash an IRS summons. Metz filed the lawsuit in May 2025 seeking to block the IRS from subpoenaing Coinbase for his financial records during an audit of his 2022 tax return; his attorneys argued that the summons violated privacy, was overbroad and failed to comply with administrative requirements, and claimed he had self-corrected his filing and paid back taxes before the summons was issued.



Judge Araceli Martínez-Olguín ruled that Metz failed to complete proper service on the relevant government parties within the 90-day deadline, and dismissed the case on procedural grounds, "without prejudice" (Cointelegraph).
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