McInelly

NOT FOR PUBLICATION FILED UNITED STATES COURT OF APPEALS MAR 17 2026 MOLLY C. DWYER, CLERK U.S. COURT OF APPEALS FOR THE NINTH CIRCUIT ERC TODAY, LLC, a North Carolina No. 25-2642 Limited Liability Company; STENSON D.C. No. TAMADDON, LLC, an Arizona Limited 2:24-cv-03178-SMM Liability Company, MEMORANDUM* Plaintiffs - Appellants, v. JOHN MCINELLY, in his official capacity as Director Examination-Cincinnati (IRS); UNITED STATES INTERNAL REVENUE SERVICE; UNITED STATES OF AMERICA; BILLY LONG, Commissioner of United States Internal Revenue Services, Defendants - Appellees. Appeal from the United States District Court for the District of Arizona Stephen M. McNamee, District Judge, Presiding Argued and Submitted March 4, 2026 Phoenix, Arizona Before: HAWKINS, BYBEE, and FRIEDLAND, Circuit Judges. * This disposition is not appropriate for publication and is not precedent except as provided by Ninth Circuit Rule 36-3. In this case, two tax preparation firms, ERC Today, LLC and Stenson Tamaddon, LLC (collectively, “Appellants”), allege that the Internal Revenue Service and two of its officers acted arbitrarily, capriciously, unlawfully, and against agency policy by implementing a new…