A California court has dismissed a Coinbase user’s attempt to block an IRS summons seeking his financial records, ruling the case failed on procedural grounds.
Roger Metz filed the petition in 2025 to challenge an IRS request tied to an audit of his 2022 tax return, arguing the summons violated his privacy and was overly broad.
“Dismissal of a case is proper when there is insufficient service of process,”
Said US District Judge, Araceli Martínez-Olguín, noting the plaintiff failed to notify all required government parties within the legal timeframe.
The court found Metz did not properly serve the US Attorney General within the required 90-day window, a mandatory step when filing claims against the federal government.
The case was dismissed without prejudice, meaning Metz may refile the petition if he meets the procedural requirements.
The ruling reinforces that crypto exchanges like Coinbase are required to provide user financial data to the IRS, including through tools such as “John Doe Summons” targeting groups of taxpayers.
The decision follows similar failed legal challenges, underscoring the difficulty of contesting IRS data requests as regulatory scrutiny on crypto tax compliance intensifies.