Oral arguments for Loving v IRS were held in the US District Court of Appeals for the District of Columbia Circuit on September 24th, 2013.  Judges Kavanaugh, Williams and Sentelle questioned lawyers for Appellants and Appellees on a variety of subjects, but focused primarily on the definition, history, and legislative intent of the terms “representation” and “presenting a case.” An audio recording of the complete oral arguments is freely available on U.S. Court of Appeals for the District of Columbia Circuit website.

Appeal Documents

• U.S. Court of Appeals Oral Arguments
• Reply Brief for the Appellants (IRS et. al.)
• Amici Curiae in Support of Plaintiffs-Appellees
• Brief of Plaintiffs – Appellees (Sabina Loving et. al.)
• Brief Amici Curiae of Former Commissioners of Internal Revenue
• Brief for Amici Curiae National Consumer Law Center and National Community Tax Coalition 
• Brief for the Appellants (IRS et. al.)