The way I heard it was that God filed a Special and Limited Appearance, stating that the there was no personal jurisdiction because He was not properly served.
I’m not sure about Nebraska, but here in Illinois the Sheriff or a process server could serve God personally, by handing Him the summons in person, or through substitute service, by handing the summons to an immediate family member of God at God’s place of residence.
I imagine that God could argue that none of these actually happened.