We have written about Altera v. Commissioner on many occasions because it was such an important decision by the Tax Court and because of the interesting twists in the case at the circuit level. We have written many posts on this case. You can find some here, here, here, here and here. Today, the Ninth Circuit has rejected the request for an en banc hearing. The rejection of the request is here. Three judges dissented from the decision not to hear the case en banc. This leaves Altera with the decision to press on to the Supreme Court or to accept the decision. For those not following the case, the issue concerns the manner in which the IRS promulgated the regulations. The Tax Court was so uncomfortable with the process that it struck down the applicable regulations in a unanimous vote of the full court. The Ninth Circuit panel reversed the Tax Court in a 2-1 vote.