Internal Revenue Manual (CCDM) 32.2.2, Publication of Rulings and Other Guidance; 32.2.2.10 (08-11-2004), 'Force and Effect of Revenue Rulings, Revenue Procedures, Notices, Announcements, and News Releases', paragraphs (3)-(4), page as read Sept. 26, 2026 (Aug. 11, 2004) (Ex. GOV-006)
Notice 2021-20, 2021-11 I.R.B. 922 (Mar. 1, 2021), 'Guidance on the Employee Retention Credit under Section 2301 of the Coronavirus Aid, Relief, and Economic Security Act' (Ex. GOV-005)
Office of Chief Counsel, IRS, Memorandum AM 2023-007 (Oct. 18, 2023; released Nov. 3, 2023), 'Issues Related to Whether an Employer Experienced a Full or Partial Suspension... Due to Communications from the Occupational Safety and Health Administration' (Ex. GOV-004)
Complaint, Stenson Tamaddon, LLC v. IRS, No. 2:24-cv-01123-SPL, Doc. 1 (D. Ariz. May 14, 2024) (Ex. GOV-007)
Reporter's Transcript of Preliminary Injunction Hearing, Stenson Tamaddon, LLC v. IRS, No. 2:24-cv-01123-SPL (D. Ariz. July 16, 2024) (Ex. GOV-008)
United States' Opposition to Motion for Summary Judgment and Cross Motion for Summary Judgment, Doc. 44 (D. Ariz. Jan. 6, 2025) (Ex. GOV-009)
Stenson Tamaddon, LLC v. IRS, Doc. 49 (D. Ariz. June 20, 2025), Order on cross-motions for summary judgment (Ex. GOV-001)
Order on Cross-Motions for Summary Judgment, Doc. 49 (D. Ariz. June 20, 2025), docket original (Ex. GOV-012)
IRS, Frequently asked questions about the Employee Retention Credit, 'Qualifying government orders' Q5/A5 ('What does "more than nominal" mean...') (added Sept. 14, 2023), page as rendered Sept. 26, 2026 (July 25, 2025) (Ex. GOV-003)
Opening Brief for Plaintiff-Appellant, Stenson Tamaddon, LLC v. IRS, No. 25-4217 (9th Cir. Sept. 17, 2025), DktEntry 11.1 (Ex. GOV-010)
Brief for the Appellees, Stenson Tamaddon, LLC v. IRS, No. 25-4217 (9th Cir. Jan. 30, 2026), DktEntry 25.1 (Ex. GOV-011)
Tri-State Memorial Hospital v. United States, No. 2:25-cv-0181-TOR, ECF No. 38 (E.D. Wash. May 28, 2026), Order Denying Defendant's Motion to Dismiss (Ex. GOV-002)
United States Court of Appeals for the Ninth Circuit, 2026 and 2027 Court Sessions (sitting dates), 'As of 2/9/2026' (Ex. GOV-013)
