Against the backdrop of a national public health and economic crisis, Congress passed the CARES Act, providing a stimulus payment of up to $1,200 for eligible individuals. Despite the clear statutory language, and the fact that incarcerated people disproportionately come from communities suffering from the greatest levels of poverty, the IRS invented an additional restriction excluding any incarcerated person from eligibility notwithstanding the predictable dire impacts on incarcerated people and their families.  Plaintiffs Colin Scholl and Lisa Strawn courageously came forward to challenge those restrictions in a lawsuit resulting in one of the largest recoveries for an intentionally excluded economic class.