A judge in the Northern District of California has dismissed Coinbase user Roger Metz's objection to an IRS subpoena. Metz had filed the application in May 2025 to prevent the IRS from accessing his financial records related to 2022 tax returns. His legal team argued that the subpoena was overly broad and violated privacy rights. However, the court ruled that Metz failed to notify the U.S. Attorney General within the required 90-day period, leading to the dismissal due to insufficient service of process. This non-substantive dismissal allows Metz the option to refile the application in the future. The case echoes a similar situation last year where the Supreme Court declined to hear a challenge against the IRS's use of a John Doe subpoena to obtain data from Coinbase.