UNITED STATES COURT OF APPEALS FOR THE TENTH CIRCUIT OFFICE OF THE CLERK Byron White United States Courthouse 1823 Stout Street Denver, Colorado 80257 (303) 844-3157 Elisabeth A. Shumaker Chris Wolpert Clerk of Court January 12, 2018 Chief Deputy Clerk Mr. Geoffrey Klimas Ms. Teresa E. McLaughlin Ms. Olivia Hussey Scott Ms. Hilarie E. Snyder United States Department of Justice Tax Division P.O. Box 7238 Ben Franklin Station Washington, DC 20044-0000 RE: 16-6371, Green v. United States Dist/Ag docket: 5:13-CV-01237-D Dear Counsel: Enclosed is a copy of the opinion of the court issued today in this matter. The court has entered judgment on the docket pursuant to Fed. R. App. P. Rule 36. Pursuant to Fed. R. App. P. Rule 40, any petition for rehearing must be filed within 14 days after entry of judgment. Please note, however, that if the appeal is a civil case in which the United States or its officer or agency is a party, any petition for rehearing must be filed within 45 days after entry of judgment. Parties should consult both the Federal Rules and local rules of this court with regard to applicable standards and requirements. In particular, petitions for rehearing may not exceed 15 pages in length, and no answer is permitted unless the court enters an order requiring a response. If requesting rehearing en banc, the requesting party must file 6 paper copies with the clerk, in addition to satisfying all Electronic Case Filing requirements. See Fed. R. App. P. Rules 35 and 40, and 10th Cir. R. 35 and 40 for further information governing petitions for rehearing. Please contact this office if you have questions. Sincerely, Elisabeth A. Shumaker Clerk of the Court cc: Michael L. Brooks Len B. Cason Michael A. Furlong Charles Edward Geister III J. Leslie LaReau EAS/mlb 2