Motion to extend the time to file a response is granted and the time is further extended to and including May 15, 2026.

Motion to extend the time to file a response from April 15, 2026 to May 15, 2026, submitted to The Clerk.

Motion to extend the time to file a response is granted and the time is extended to and including April 15, 2026.

Motion to extend the time to file a response from March 16, 2026 to April 15, 2026, submitted to The Clerk.

Response Requested. (Due March 16, 2026)

DISTRIBUTED for Conference of 2/20/2026.

Brief amicus curiae of Americans for Prosperity Foundation filed.

Brief amici curiae of Cato Institute, et al. filed.

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

Waiver of right of respondent Commissioner of Internal Revenue to respond filed.

Petition for a writ of certiorari filed. (Response due January 21, 2026)

Application (25A544) granted by Justice Thomas extending the time to file until December 18, 2025.

Application (25A545) as to Harvey Birdman, et al., granted by Justice Thomas extending the time to file until December 18, 2025.

Application (25A545) as to Harvey Birdman, et al., to extend the time to file a petition for a writ of certiorari from November 18, 2025 to January 17, 2026, submitted to Justice Thomas.

Application (25A544) to extend the time to file a petition for a writ of certiorari from November 18, 2025 to January 17, 2026, submitted to Justice Thomas.

Herbert Hirsch, Bonita Hirsch, Harvey Birdman, and Diane Birdman, Petitioner, represented by Kathleen Roberta Hartnett

Commissioner of Internal Revenue, Respondent, represented by D. John Sauer

Americans for Prosperity Foundation, Amicus Curiae, represented by Michael David Pepson

Cato Institute & National Federation of Independent Business Small Business Legal Center, Inc., Amicus Curiae, represented by Thomas Arthur Berry

Center for Taxpayer Rights, Amicus Curiae, represented by Andrew Michael Weiner

National Taxpayers Union, Amicus Curiae, represented by Andrew Michael Weiner