UNITED STATES COURT OF APPEALS FOR THE SIXTH CIRCUIT

┐ DAN CARMAN; COIN CENTER; RAYMOND WALSH; │ QUIET INDUSTRIES CORP., │ Plaintiffs-Appellants, │ │ v. > No. 23-5662 │ │ JANET YELLEN, in her official capacity as Secretary of │ the Treasury; UNITED STATES DEPARTMENT OF THE │ TREASURY; CHARLES PAUL RETTIG, in his official │ capacity as Commissioner of the Internal Revenue │ Service; INTERNAL REVENUE SERVICE; MERRICK B. │ GARLAND, Attorney General; UNITED STATES OF │ AMERICA, │ Defendants-Appellees.