The following excerpt is from Tobin v. Comm'r of Internal Revenue, 20-71585 (9th Cir. 2021):
3. We do not consider arguments that are not specifically and distinctly raised and argued in an appellant's opening brief or arguments that are made for the first time on appeal. Padgett v. Wright, 587 F.3d 983, 985 n.2 (9th Cir. 2009).
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