Citing heavily the recent Loving v. Internal Revenue Service case, the U.S. District Court for the District of Columbia ruled in Ridgely v. Lew that the IRS cannot prevent a person from entering into a contingent fee arrangement with respect to a tax refund claim.  The IRS may appeal the decision.  The time for the government to appeal expired in September.  Thus, the ruling stands.  Not surprisingly, the IRS has said it will interpret the case’s holding narrowly.