USCA4 Appeal: 20-1074 Doc: 93 Filed: 01/27/2022 Pg: 1 of 1

FILED: January 27, 2022 UNITED STATES COURT OF APPEALS FOR THE FOURTH CIRCUIT

No. 20-1074

BRIAN H. MCLANE, Petitioner – Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent – Appellee.

------------------------------ AMERICAN COLLEGE OF TAX COUNSEL; TAX FREEDOM INSTITUTE, INC., Amici Supporting Appellant.

ORDER

The Court amends its opinion filed on January 25, 2022, as follows: In the last line of the opinion on page 7, the words “district court” are changed to “Tax Court.”

For the Court – By Direction /s/ Patricia S. Connor, Clerk