Motion of Commissioner of Internal Revenue for an extension of time submitted.

Motion to extend the time to file a response is granted and the time is extended to and including April 22, 2026.

Brief amicus curiae of Tax Litigation Clinic of the Legal Services Center of Harvard Law School filed.

Brief amicus curiae of The American College of Tax Counsel filed.

Brief amicus curiae of Center for Taxpayer Rights filed.

Motion to extend the time to file a response from March 23, 2026 to April 22, 2026, submitted to The Clerk.

Petition for a writ of certiorari filed. (Response due March 23, 2026)

Application (25A778) granted by Justice Alito extending the time to file until February 17, 2026.

Application (25A778) to extend the time to file a petition for a writ of certiorari from January 15, 2026 to February 17, 2026, submitted to Justice Alito.

Stephanie Murrin, Petitioner, represented by Anne Margaret Voigts

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

Center for Taxpayer Rights, Amicus Curiae, represented by Guinevere M. Moore

Tax Litigation Clinic of the Legal Services Center of Harvard Law School, Amicus Curiae, represented by Kelley Cooper Miller

The American College of Tax Counsel, Amicus Curiae, represented by Caroline DeLisle Ciraolo