Taxpayer Battles IRS Over Coinbase Financial Records

On Wednesday, March 4, 2026, Roger Metz filed a response in the United States District Court for the Northern District of California, opposing the United States’ motion to dismiss his petition to quash an IRS summons issued to Coinbase, Inc. The case involves a dispute over the IRS’s attempt to obtain Metz’s financial documents from the cryptocurrency exchange.

Metz argues that the IRS summons is procedurally invalid because it was not properly served on Coinbase. He contends that the summons was mailed to Coinbase’s registered agent instead of the company’s last known address, as required by law. Furthermore, Metz asserts that the documents requested by the IRS are overbroad and irrelevant to the stated purpose of auditing his 2022 federal tax return. He claims the IRS has been seeking personal financial information related to his investments in Coinbase for years prior to 2022.

According to the filing, the IRS commenced an audit of Metz’s 2022 tax return on July 3, 2024, specifically focusing on Form 1040 Schedule D, which pertains to long-term capital gains and losses. Metz and his wife received a notice of the audit from IRS Agent Massabory Camara on July 8, 2024. The notice indicated that the audit’s scope was a 1040 Income Audit for the 2022 tax year. Metz was requested to provide certain documents, including information related to Schedule D and cryptocurrency transactions. Metz claims he responded promptly and provided the requested documents.

Metz argues that the IRS failed to communicate with him or respond to his queries regarding correcting his 2022 return. Instead, on or about December 12, 2024, the IRS issued a third-party summons to Coinbase, requesting information related to Metz’s account and transactions from the “inception of the account” through December 31, 2022. Metz contends that this request exceeds the scope of information relevant to the IRS’s 2022 tax year audit.

Metz further argues that the summons should be quashed because the IRS acted in bad faith. He claims that the IRS failed to explain the legitimate purpose of its inquiry, especially since he had already rectified his tax return. Metz asserts that the IRS’s document demands violate his privacy rights and contravene established legal precedents.

Metz is represented by Yosef Peretz and Shane Howarter of Peretz & Associates. He respectfully requests the Court to quash the 17 items in the IRS’s third-party summons issued to Coinbase, award him his reasonable costs incurred in bringing the action, and grant such other and further relief as the Court deems just and proper.

Please contact BlockTribune for access to a copy of this filing.