Ryan, LLC v. Lew

*161 MEMORANDUM OPINION

ROBERT L. WILKINS, District Judge.

Plaintiffs Ryan, LLC, G. Brint Ryan, and Gerald Lee Ridgely (collectively, “Plaintiffs”) bring this action against Jacob Lew, in his official capacity as the U.S. Secretary of the Treasury,1 and against Douglas H. Shulman, in his official capacity as the Commissioner of the Internal Revenue Service (“IRS”) (collectively, the “Government”). Plaintiffs challenge certain provisions of Title 31, Section 10 of the Code of Federal Regulations — commonly known as “Circular 230” — that generally limit the use of contingent' fee arrangements in…