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.