
Stenson Tamaddon, LLC v. United States Internal Revenue Service, et al. — 9th Cir. (Oct 26, 2026)
Oral Arguments, with ContextShow Notes
The Ninth Circuit hears a tax advisory firm's challenge to IRS guidance on the employee retention credit. This refundable pandemic-era credit supports qualifying employer wage costs. The firm helps businesses claim it, and its fees depend on their refunds. It says IRS Notice twenty twenty-one dash twenty unlawfully narrowed eligibility without the required rulemaking process. The district judge ruled for the IRS, treating the notice as an interpretation of existing law rather than a new legislative rule. Under section five fifty-three of the Administrative Procedure Act, legislative rules normally require public notice and an opportunity to comment; interpretive rules generally do not. The firm will ask the Ninth Circuit to overturn that ruling. But first comes a separate question about access to judicial review: does the ability of the firm's clients to sue for tax refunds provide an adequate alternative remedy, blocking this challenge under the Act?
Stenson Tamaddon, LLC v. United States Internal Revenue Service, et al. (No. 25-4217) — U.S. Court of Appeals for the Ninth Circuit, argued October 26, 2026.
Sources:
Argument audio — official Ninth Circuit original; initial silence omitted, all speech retained: https://cdn.ca9.uscourts.gov/datastore/media/2026/10/26/25-4217.mp3
Argument date and case — official Ninth Circuit recording archive: https://www.ca9.uscourts.gov/cases/streams-videos/archive?case=25-4217&hearingDate=2026-10-26
Originating case and appeal subject — official Ninth Circuit calendar: https://35hjpeoxfc5vhiw5jka3m7vnye0sdzwj.lambda-url.us-west-2.on.aws/?casenum=25-4217
Business background and ruling under review — June 18, 2025 district court order (court-text mirror): https://cases.justia.com/federal/district-courts/arizona/azdce/2%3A2024cv01123/1377865/49/0.pdf
Credit guidance and ten-percent benchmark — IRS Notice 2021-20, Question 11: https://www.irs.gov/pub/irs-drop/n-21-20.pdf
Government counsel appearance — public appellate clerk docket mirror: https://dockets.justia.com/docket/circuit-courts/ca9/25-4217
Notice-and-comment rulemaking and interpretive-rule exception — 5 U.S.C. § 553: https://www.law.cornell.edu/uscode/text/5/553
Judicial review and an adequate alternative remedy — 5 U.S.C. § 704: https://www.law.cornell.edu/uscode/text/5/704
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