November 18, 2021 The Internal Revenue Service is providing this statement to inform taxpayers and their advisers of the disposition of protective claims for refund filed by or on behalf of a taxpayers pending the resolution of CALIFORNIA ET AL. v. TEXAS ET AL. As a result of the Supreme Court's rulingPDF in CALIFORNIA ET AL. v. TEXAS ET AL., the IRS will not allow any of the protective claims held in suspense and will take no further action with respect to these claims. Taxpayers who filed these protective claims will not receive any notice from the IRS disallowing their claims for refund. In addition, the IRS will not accept any future claims for refund that rely on the legal theories advanced by the plaintiffs in that litigation. If you filed a protective claim for refund pending the outcome of CALIFORNIA ET AL. v. TEXAS ET AL. and at least six months has passed since the date that you filed your claim, you may file a refund suit in United States District Court or the Court of Federal Claims.