Judgment issued.

Adjudged to be AFFIRMED. Roberts, C. J., delivered the opinion for a unanimous Court. Jackson, J., filed a concurring opinion, in which Gorsuch, J., joined.

Argued. For petitioners: Shay Dvoretzky, Washington, D. C. For respondent: Ephraim McDowell, Assistant to the Solicitor General, Department of Justice, Washington, D. C.

Brief of respondent United States Department of the Treasury--Internal Revenue Service filed. (Distributed)

Motion to dispense with printing the joint appendix filed by petitioners GRANTED.

CIRCULATED

SET FOR ARGUMENT on Wednesday, March 29, 2023.

Brief amicus curiae of Institute for Justice filed.

Brief amicus curiae of National Taxpayers Union Foundation filed.

Brief amicus curiae of The Chamber of Commerce of the United States of America filed.

Motion to dispense with printing the joint appendix filed by petitioners Hanna Karcho Polselli, et al.

Petition GRANTED.

DISTRIBUTED for Conference of 12/9/2022.

Reply of petitioners Hanna Karcho Polselli, et al. filed. (Distributed)

DISTRIBUTED for Conference of 12/2/2022.

Brief of respondent Internal Revenue Service in opposition filed.

Motion to extend the time to file a response is granted and the time is further extended to and including October 27, 2022.

Motion to extend the time to file a response from September 29, 2022 to October 27, 2022, submitted to The Clerk.

Motion to extend the time to file a response is granted and the time is further extended to and including September 29, 2022.

Motion to extend the time to file a response from August 29, 2022 to September 29, 2022, submitted to The Clerk.

Brief amicus curiae of Center for Taxpayer Rights filed.

Motion to extend the time to file a response is granted and the time is extended to and including August 29, 2022.

Motion to extend the time to file a response from July 28, 2022 to August 29, 2022, submitted to The Clerk.

Petition for a writ of certiorari filed. (Response due July 28, 2022)

Hanna Karcho Polselli, et al., Petitioner, represented by Shay Dvoretzky

United States Department of the Treasury--Internal Revenue Service, Respondent, represented by Elizabeth B. Prelogar

Center for Taxpayer Rights, Amicus Curiae, represented by Melissa Arbus Sherry

Institute for Justice, Amicus Curiae, represented by Paul Michael Sherman

National Taxpayers Union Foundation, Amicus Curiae, represented by Tyler Leandro Martinez

The Chamber of Commerce of the United States of America, Amicus Curiae, represented by Carter G. Phillips

The Rutherford Institute and The Cato Institute, Amicus Curiae, represented by Ethan Haller Townsend