New Hampshire has no right to challenge Massachusetts’ allegedly unconstitutional pandemic-era policy of taxing out-of-state residents who work in their home state for employers located in Massachusetts, the Biden administration told the Supreme Court. Billions of dollars in income taxes paid by people who worked from home during the pandemic are at stake in this case, and conceivably in other states like New York that tax nonresident income. The Biden administration was responding after the high court asked for its view of a lawsuit brought by New Hampshire last fall. Invoking the high court’s original jurisdiction to adjudicate disputes between the states, New Hampshire v. Massachusetts, court file no. 22O154, was initiated by a bill of complaint Oct. 19, 2020. According to New Hampshire, the Massachusetts tax rule goes against New Hampshire’s state sovereignty, its residents’ economic interests, and runs afoul of the U.S. Constitution’s  Commerce Clause and the Fourteenth …