A California court has dismissed a petition by a user, Roger Metz, to block an IRS summons for his financial records in 2025. The case was dismissed on procedural grounds, as Metz had failed to formally notify three parties within 90 days of filing. This is the second such case in the past year to fail to reach trial. The judge ruled that Metz did not adequately serve the US Attorney General in Washington within the 90-day deadline. The court's dismissal means Metz could file the same petition at a later date.