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1 [i] (2022)

handle is hein.preview/supbmmrr0001 and id is 1 raw text is: No. 20-1472

3n Zje
Oupremce Court of tie Muiteb btateo
BOECHLER, P.C.,
Petitioner,
V.
COMMISSIONER OF INTERNAL REVENUE,
Respondent.
On Writ Of Certiorari To The
United States Court Of Appeals
For The Eighth Circuit
BRIEF OF THE CENTER FOR TAXPAYER RIGHTS
AND THE NATIONAL CONSUMER LAW CENTER
AS AMICI CURIAE IN SUPPORT OF PETITIONER

T. KEITH FOGG
TAX CLINIC AT THE LEGAL
SERVICES CENTER OF
HARVARD LAW SCHOOL
122 Boylston Street
Jamaica Plain, MA 02130
617.390.2532
kfogg@law.harvard.edu

CARLTON M. SMITH
Counsel of Record
255 W. 23rd Street,
Apt. 4AW
New York, NY 10011
646.230.1776
carltonsmth@aol.com

COCKLE LEGAL BRIEFS (800) 225-6964
W WW.COCL{LELE GALBRIEFS.COM

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