Coinbase user’s IRS lawsuit dismissed on procedure

A California court dismissed a Coinbase user's lawsuit against an IRS crypto records summons due to procedural errors, as the user failed to notify all required government entities within 90 days.

A federal court in California has dismissed a lawsuit filed by Coinbase user Roger Metz, who attempted to block the Internal Revenue Service (IRS) from accessing his cryptocurrency transaction records. Metz filed the petition in May 2025, seeking to quash an IRS summons related to an audit of his 2022 tax return. He claimed the summons was overly broad, infringed on his privacy, and was unnecessary since he had already corrected his tax reporting and paid the additional taxes owed. However, the court did not address these substantive arguments. Instead, it dismissed the case on procedural grounds, noting that Metz failed to notify all required government entities, including the US Attorney General, within the 90-day period mandated by federal civil procedure rules. The dismissal was without prejudice, meaning Metz can refile if he meets the procedural requirements. This case highlights the procedural hurdles crypto investors face when contesting government information requests.