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1 [i] (2023)

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                  No. 21-1599


In  thje  uprvmc  Court of the UnLtteb §tateg

HANNA KARCHO POLSELLI, ABRAHAM & ROSE, P.L.C., AND
             JERRY R. ABRAHAM, P.C.,
                                     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  THE  RUTHERFORD INSTITUTE
AND  THE  CATO  INSTITUTE   AS AMICI  CURIAE
        IN SUPPORT   OF PETITIONERS


JOHN W. WHITEHEAD
WILLIAM E. WINTERS
  The Rutherford Institute
  109 Deerwood Road
  Charlottesville, VA 22911

CLARK M. NEILY III
MATTHEW P. CAVEDON
  The Cato Institute
  1000 Mass. Ave., NW
  Washington, DC, 20001


MICHAEL B. KIMBERLY
ETHAN H. TOWNSEND
  Counsel of Record
EMMETT A. WITKOVSKY-ELDRED*
  McDermott Will & Emery LLP
  500 North Capitol Street NW
  Washington, DC 20001
  (202) 756-8000
  ehtownsend@mwe.com


Counsel for Amici Curiae