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1 [i] (2023)

handle is hein.preview/supapcun0001 and id is 1 raw text is: 








                No. 21-1599

                  In tije
    b'upreme Court of tje unitb 8'tate

        HANNA KARCHO POLSELLI, ET AL.,
                         Petitioners,
                    V.
 UNITED STATES DEPARTMENT OF THE TREASURY
         INTERNAL REVENUE SERVICE,
                         Respondent.

           ON WRIT OF CERTIORARI
    TO THE UNITED STATES COURT OF APPEALS
            FOR THE SIXTH CIRCUIT
BRIEF  FOR CENTER  FOR  TAXPAYER  RIGHTS,
  THE AMERICAN   CIVIL LIBERTIES UNION
  FOUNDATION,   THE JANET  R. SPRAGENS
    FEDERAL  TAX  CLINIC AT AMERICAN
 UNIVERSITY'S  WASHINGTON   COLLEGE   OF
 LAW,  AND THE  VILLANOVA  FEDERAL  TAX
    CLINIC AT VILLANOVA  UNIVERSITY'S
    CHARLES WIDGER   SCHOOL  OF LAW AS
AMICI CURIAE  IN SUPPORT  OF PETITIONERS


DAVID D. COLE
AMERICAN CIVIL
LIBERTIES UNION
FOUNDATION
915 15th Street, NW
Washington, DC 20005
Counsel for Amicus Curiae
American Civil Liberties
Union Foundation


MELISSA ARBUS SHERRY
Counsel of Record
AMY FEINBERG
ERIC J. KONOPKA
LATHAM & WATKINS LLP
555 Eleventh Street, NW
Suite 1000
Washington, DC 20004
(202) 637-3386
melissa. sherry@lw.com
Counsel for Amicus Curiae
Center for Taxpayer Rights


(additional counsel on inside cover)

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