On April 1, 2013, the Government, on behalf of the Internal Revenue Service and the Commissioner, filed a motion in the US Court of Appeals, District Court of Columbia Circuit, to expedite the Government’s appeal of the Loving decision. The counsel for the Government argued that the appellee’s answering brief be due by May 17, 2013, and the Government’s reply brief be due on May 31, 2013. The counsel for the Government stressed that the expedited consideration of this appeal was necessary because the validity of the Treasury Regulations governing paid tax-return preparers is a matter of critical importance to the taxpaying public as well as paid tax-return preparers. The Government pointed out that December 31, 2013, is a critical date for the regulations validity to be determined, because any further delay might result in an insufficient amount of time for paid tax-return preparers to comply with the regulations by the existing deadline.