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                     No. 24-416

3hn the Supreme Court of the aniteb 6tate


  COMMISSIONER  OF INTERNAL  REVENUE,  PETITIONER
                         V.

                  JENNIFER  ZUCH


                ON WRIT OF CERTIORARI
        TO THE UNITED STATES COURT OFAPPEALS
                FOR THE THIRD CIRCUIT


             BRIEF FOR THE PETITIONER


                           SARAH M. HARRIS
                           Acting Solicitor General
                              Counsel ofRecord
                           DAVID A. HUBBERT
                             Deputy Assistant Attorney
                             General
                           CURTIS E. GANNON
                             Deputy Solicitor General
                           ERICA L. Ross
                           Assistant to the Solicitor
                              General
                           FRANCESCA UGOLINI
                           JENNIFER M. RUBIN
                           JULIE CIAMPORCERO AVETTA
                           Attorneys
                             Department ofJustice
                             Washington, D.C. 20530-0001
                             SupremeCtBriefs @usdoj. gov
                             (202) 514-2217

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