The U.S. District Court for the Northern District of California rejected on Wednesday Coinbase user Roger Metz's application to quash an IRS summons. Metz filed suit in May 2025 seeking to prevent the IRS from using a summons to obtain his financial records from Coinbase while auditing his 2022 tax return. His attorneys argued that the summons violated privacy rights, was overly broad, and failed to comply with administrative requirements, and claimed he had self-corrected his filing and paid back taxes prior to the summons being issued. Judge Araceli Martínez-Olguín ruled that Metz failed to complete proper service on the relevant government entities within the 90-day deadline, and dismissed the case on procedural grounds as "without prejudice to refiling" (Cointelegraph).