Overview
- U.S. District Judge Araceli Martínez-Olguín in the Northern District of California dismissed Roger Metz’s petition over a service-of-process defect.
- Metz had sought to quash an IRS summons for his Coinbase records tied to a 2022 audit, arguing the request was overbroad and violated his privacy.
- The court did not reach the merits of those claims and dismissed the case without prejudice, allowing Metz to refile if he follows service rules.
- Federal rules required Metz to serve the local U.S. Attorney, the IRS, and the U.S. Attorney General within 90 days, and he acknowledged missing the Attorney General.
- Coverage situates the ruling in a broader shift as new Form 1099-DA broker reporting rolls out beginning in 2026, which is expected to automate more crypto tax reporting and lessen reliance on summonses.