Roger Metz filed a petition in the Northern District of California in May 2025 seeking to quash an IRS summons directing Coinbase to hand over his financial records related to a 2022 federal tax audit. His attorneys argued the summons was overbroad, violated his privacy rights, and failed to meet administrative requirements. They also noted Metz had already filed an amended return and paid the outstanding tax before the summons was issued.
US District Judge Araceli Martínez-Olguín dismissed the case on procedural grounds, ruling that Metz failed to notify the US Attorney General in Washington, D.C., within the required 90-day window. The judge noted Metz offered no explanation for the lapse. The case was dismissed without prejudice, allowing him to refile.
In a related matter, James Harper previously challenged the IRS over a John Doe summons used to collect data from a crypto exchange, but the Supreme Court declined to hear his case.
Originally reported by CoinTelegraph.
