Roger Metz Files Petition to Quash IRS Summons for Coinbase Records
On Tuesday, May 27, 2025, Roger S. Metz filed a petition in the US District Court for the Northern District of California, seeking to quash a summons issued by the Internal Revenue Service (IRS) to Coinbase, Inc. The petition addresses concerns regarding the IRS’s request for personal financial records related to Metz’s cryptocurrency transactions.
Metz’s filing follows an earlier audit initiated by the IRS on July 3, 2024, targeting his 2022 federal tax return. The IRS had requested specific documentation related to Metz’s investments, particularly involving Bitcoin transactions. In response to the audit, Metz provided the requested information, including details on his cryptocurrency activities during the specified tax year.
However, the IRS subsequently issued a third-party summons to Coinbase on December 12, 2024, demanding extensive financial records pertaining to Metz’s account. The summons sought information dating back to the inception of Metz’s Coinbase account, encompassing a wide range of documentation, including transaction histories, source of funds, and detailed customer information.
In his petition, Metz argues that the IRS’s summons is procedurally invalid, claiming it was not properly served according to legal requirements. The summons was allegedly mailed to Coinbase’s registered agent rather than its last known address, which Metz contends violates IRS regulations.
Metz also asserts that many of the document requests made by the IRS are overly broad and irrelevant to the audit’s stated purpose. He maintains that the information sought extends beyond what is necessary for evaluating his 2022 tax return, highlighting specific examples of requests that he believes infringe on his privacy rights.
The petition emphasizes that Metz has a reasonable expectation of privacy regarding the financial data the IRS seeks. It also contends that the IRS has acted in bad faith by failing to communicate with Metz during the audit process. Metz claims that he reached out multiple times to IRS agent Massaboy Camara to clarify issues related to his tax return but received no response.
In addition to challenging the service and scope of the summons, Metz’s petition argues that the court in California is the appropriate venue for this case since Coinbase is based in Northern California. He cites the company’s physical presence and operational activities in the region as grounds for jurisdiction.
This is not Metz’s first attempt to contest the IRS’s summons. He previously filed a pro se petition in the District Court of Connecticut in December 2024, but that petition was dismissed without prejudice on May 7, 2025, due to jurisdictional issues. Following this dismissal, Metz promptly refiled his petition in California within the appropriate time frame, asserting that he has acted diligently to preserve his legal rights.
The petition outlines legal standards the IRS must meet when issuing summonses, including demonstrating good faith and ensuring requests are relevant and not overly burdensome. Metz’s legal team argues that the IRS has failed to meet these criteria, emphasizing that the agency’s demands are excessive and not tailored to the specific investigation.
In closing, Metz requests that the court quash the IRS’s summons in its entirety and award him reasonable costs incurred in pursuing this action. The petition aims to protect his privacy and challenge what he views as an overreach by the IRS in its efforts to audit his financial dealings.
Please contact BlockTribune for access to a copy of this filing.
