Robert L. Schulz v. Internal Revenue Service and Anthony Roundtree

STRAUB, Circuit Judge.

The government has moved to amend our per curiam opinion, reported at Schulz v. I.R.S., 395 F.3d 463 (2d Cir.2005) (“Schulz I ”). In support of its motion, the government relies on arguments that it did not advance in the District Court or on the original appeal. In light of these new arguments, and because the proposed amendments, if accepted, would alter significantly our prior holding, we, at the government’s suggestion, construe the motion to amend as a petition for panel rehearing. Having considered the arguments of the parties, we grant the petition to rehear for…