So why this newest round of court filings? Coinbase refers to it as "part of the ordinary process by which the government enforces a John Doe summons." However, the company says that it "remains concerned with the indiscriminate and over broad scope of the government’s summons and we have produced no records under the summons." Coinbase went on to say: Our legal team is in the process of reviewing the IRS’s motion. We will continue to work with the IRS to assess the government’s willingness to fundamentally reconsider the focus and scope of the summons. If it does not, we anticipate filing opposition papers in court in coming months. We will continue to keep our customers updated as to status.

https://www.forbes.com/sites/kellyphillipserb/2017/03/20/irs-tries-again-to-make-coinbase-turn-over-customer-account-data/#20dd38f6175e