Court of Appeals for the D.C. Circuit July 8, 2025, 21-1133 & 22-1239 (Patrick Kennedy v. Cmsnr. IRS & Roy Meidinger, Sr. v. IRS)

United States Court of Appeals

FOR THE DISTRICT OF COLUMBIA CIRCUIT

Argued October 7, 2024 Decided July 8, 2025

No. 21-1133

PATRICK KENNEDY,

APPELLANT

v.

COMMISSIONER OF INTERNAL REVENUE,

APPELLEE

Appeal from the United States Tax Court

Paul D. Scott argued the cause for amicus curiae The

Anti-Fraud Coalition in support of appellant. With him on the

briefs was Lani Anne Remick.

Patrick S.