FOR PUBLICATION FILED UNITED STATES COURT OF APPEALS NOV 10 2022 MOLLY C. DWYER, CLERK U.S. COURT OF APPEALS FOR THE NINTH CIRCUIT SEAVIEW TRADING, LLC, AGK No. 20-72416 INVESTMENTS, LLC, TAX MATTERS PARTNER, Tax Ct. No. 1837-11 Petitioner-Appellant, ORDER v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

MURGUIA, Chief Judge: Upon the vote of a majority of nonrecused active judges, it is ordered that this case be reheard en banc pursuant to Federal Rule of Appellate Procedure 35(a) and Circuit Rule 35-3. The three-judge panel opinion is vacated.