Record returned to the U.S.C.A. 8th Circuit. 1 - Box.

Judgment Issued

Judgment REVERSED and case REMANDED. Barrett, J., delivered the opinion for a unanimous Court.

Argued. For petitioner: Melissa Arbus Sherry, Washington, D. C. For respondent: Jonathan C. Bond, Assistant to the Solicitor General, Department of Justice, Washington, D. C.

Record received from the U.S.C.A. 8th Circuit. 1 - Box

Restricted documents received from the U.S.C.A. has been electronically filed.

Letter from Solicitor General regarding statistics in brief on the merits filed. (Distributed)

Reply of petitioner Boechler, P.C. filed. (Distributed)

Brief of respondent Commissioner of Internal Revenue filed. (Distributed)

CIRCULATED

Amicus brief of A. Lavar Taylor not accepted for filing. (Corrected version submitted - December 01, 2021).

Brief amicus curiae of A. Lavar Taylor filed.

Brief amici curiae of The Center for Taxpayer Rights, et al. filed.

Brief amici curiae of Federal Tax Clinics, Legal Aid Groups, and Tax Professors filed.

Brief amici curiae of National Taxpayers Union Foundation, et al., filed.

Record requested from the U.S.C.A. 8th Circuit.

ARGUMENT SET FOR Wednesday, January 12, 2022.

Brief of petitioner Boechler, P.C. filed.

Joint appendix filed. (Statement of costs filed)

Petition GRANTED.

DISTRIBUTED for Conference of 9/27/2021.

Reply of petitioner Boechler, P.C. filed. (Distributed)

Brief of respondent Commissioner of Internal Revenue in opposition filed.

Motion to extend the time to file a response is granted and the time is further extended to and including July 22, 2021.

Motion to extend the time to file a response from June 21, 2021 to July 22, 2021, submitted to The Clerk.

Brief amici curiae of Federal Tax Clinic at Charles Widger School of Law et al. filed.

Brief amicus curiae of The Center for Taxpayer Rights filed.

Motion to extend the time to file a response is granted and the time is extended to and including June 21, 2021.

Motion to extend the time to file a response from May 21, 2021 to June 21, 2021, submitted to The Clerk.

Petition for a writ of certiorari filed. (Response due May 21, 2021)

Boechler, P.C., Petitioner, represented by Melissa Arbus Sherry

A. Lavar Taylor, Amicus Curiae, represented by A. Lavar Taylor

Federal Tax Clinic at Charles Widger School of Law and The Seton Hall Center for Social Justice Impact Litigation Clinic, Amicus Curiae, represented by Shay Dvoretzky

Federal Tax Clinics, Legal Aid Groups, and Tax Professors, Amicus Curiae, represented by Shay Dvoretzky

National Taxpayers Union Foundation, et al.,, Amicus Curiae, represented by Joseph Darcy Henchman

The Center for Taxpayer Rights, Amicus Curiae, represented by Carlton M. Smith

The Center for Taxpayer Rights and the National Consumer Law Center, Amicus Curiae, represented by Carlton M. Smith