diff --git a/src/System.Management.Automation/engine/CommandCompletion/CompletionCompleters.cs b/src/System.Management.Automation/engine/CommandCompletion/CompletionCompleters.cs
index c20057c397c..595e069a1fc 100644
--- a/src/System.Management.Automation/engine/CommandCompletion/CompletionCompleters.cs
+++ b/src/System.Management.Automation/engine/CommandCompletion/CompletionCompleters.cs
@@ -4174,7 +4174,7 @@ internal static IEnumerable<CompletionResult> CompleteFilename(CompletionContext
                                     string[] entries = null;
                                     try
                                     {
-                                        entries = Directory.GetFileSystemEntries(parentPath, leaf);
+                                        entries = Directory.GetFileSystemEntries(parentPath, leaf, _enumerationOptions);
                                     }
                                     catch (Exception)
                                     {
@@ -4404,6 +4404,11 @@ private struct SHARE_INFO_1
         private const int ERROR_MORE_DATA = 234;
         private const int STYPE_DISKTREE = 0;
         private const int STYPE_MASK = 0x000000FF;
+        private static System.IO.EnumerationOptions _enumerationOptions = new System.IO.EnumerationOptions
+        {
+            MatchCasing = MatchCasing.CaseInsensitive,
+            AttributesToSkip = 0 // Default is to skip Hidden and System files, so we clear this to retain existing behavior
+        };
 
         [DllImport("Netapi32.dll", CharSet = CharSet.Unicode)]
         private static extern int NetShareEnum(string serverName, int level, out IntPtr bufptr, int prefMaxLen,
diff --git a/src/System.Management.Automation/namespaces/FileSystemProvider.cs b/src/System.Management.Automation/namespaces/FileSystemProvider.cs
index 141b7803c97..b7430483890 100644
--- a/src/System.Management.Automation/namespaces/FileSystemProvider.cs
+++ b/src/System.Management.Automation/namespaces/FileSystemProvider.cs
@@ -81,6 +81,11 @@ public FileSystemProvider()
         }
 
         private Collection<WildcardPattern> _excludeMatcher = null;
+        private static System.IO.EnumerationOptions _enumerationOptions = new System.IO.EnumerationOptions
+        {
+            MatchCasing = MatchCasing.CaseInsensitive,
+            AttributesToSkip = 0 // Default is to skip Hidden and System files, so we clear this to retain existing behavior
+        };
 
         /// <summary>
         /// Converts all / in the path to \
@@ -1569,7 +1574,7 @@ private void Dir(
                     else
                     {
                         // Filter the directories
-                        target.Add(directory.EnumerateDirectories(Filter));
+                        target.Add(directory.EnumerateDirectories(Filter, _enumerationOptions));
                     }
 
                     // Making sure to obey the StopProcessing.
@@ -1580,7 +1585,7 @@ private void Dir(
 
                     // Use the specified filter when retrieving the
                     // children
-                    target.Add(directory.EnumerateFiles(Filter));
+                    target.Add(directory.EnumerateFiles(Filter, _enumerationOptions));
                 }
                 else
                 {
diff --git a/test/powershell/Host/TabCompletion/TabCompletion.Tests.ps1 b/test/powershell/Host/TabCompletion/TabCompletion.Tests.ps1
index cdf07689f80..c541b9fce1d 100644
--- a/test/powershell/Host/TabCompletion/TabCompletion.Tests.ps1
+++ b/test/powershell/Host/TabCompletion/TabCompletion.Tests.ps1
@@ -222,6 +222,7 @@ Describe "TabCompletion" -Tags CI {
             $oneSubDir = Join-Path -Path $tempDir -ChildPath "oneSubDir"
             $oneSubDirPrime = Join-Path -Path $tempDir -ChildPath "prime"
             $twoSubDir = Join-Path -Path $oneSubDir -ChildPath "twoSubDir"
+            $caseTestPath = Join-Path $testdrive "CaseTest"
 
             New-Item -Path $tempDir -ItemType Directory -Force > $null
             New-Item -Path $oneSubDir -ItemType Directory -Force > $null
@@ -254,12 +255,17 @@ Describe "TabCompletion" -Tags CI {
             }
         }
 
+        BeforeEach {
+            New-Item -ItemType Directory -Path $caseTestPath > $null
+        }
+
         AfterAll {
             Remove-Item -Path $tempDir -Recurse -Force -ErrorAction SilentlyContinue
         }
 
         AfterEach {
             Pop-Location
+            Remove-Item -Path $caseTestPath -Recurse -Force -ErrorAction SilentlyContinue
         }
 
         It "Input '<inputStr>' should successfully complete" -TestCases $testCases {
@@ -318,6 +324,48 @@ Describe "TabCompletion" -Tags CI {
             $res.CompletionMatches | Should -HaveCount 1
             $res.CompletionMatches[0].CompletionText | Should -BeExactly $afterTab
         }
+
+        It "Test case insensitive <type> path" -Skip:(!$IsLinux) -TestCases @(
+            @{ type = "File"     ; beforeTab = "Get-Content f" },
+            @{ type = "Directory"; beforeTab = "cd f" }
+        ) {
+            param ($type, $beforeTab)
+
+            $testItems = "foo", "Foo", "fOO"
+            $testItems | ForEach-Object {
+                $itemPath = Join-Path $caseTestPath $_
+                New-Item -ItemType $type -Path $itemPath
+            }
+            Push-Location $caseTestPath
+            $res = TabExpansion2 -inputScript $beforeTab -cursorColumn $beforeTab.Length
+            $res.CompletionMatches | Should -HaveCount $testItems.Count
+
+            # order isn't guaranteed so we'll sort them first
+            $completions = ($res.CompletionMatches | Sort-Object CompletionText -CaseSensitive).CompletionText -join ":"
+            $expected = ($testItems | Sort-Object -CaseSensitive | ForEach-Object { "./$_" }) -join ":"
+
+            $completions | Should -BeExactly $expected
+        }
+
+        It "Test case insensitive file and folder path completing for <type>" -Skip:(!$IsLinux) -TestCases @(
+            @{ type = "File"     ; beforeTab = "Get-Content f"; expected = "foo","Foo" },  # Get-Content passes thru to provider
+            @{ type = "Directory"; beforeTab = "cd f"         ; expected = "Foo" }  # Set-Location is aware of Files vs Folders
+        ) {
+            param ($beforeTab, $expected)
+
+            $filePath = Join-Path $caseTestPath "foo"
+            $folderPath = Join-Path $caseTestPath "Foo"
+            New-Item -ItemType File -Path $filePath
+            New-Item -ItemType Directory -Path $folderPath
+            Push-Location $caseTestPath
+            $res = TabExpansion2 -inputScript $beforeTab -cursorColumn $beforeTab.Length
+            $res.CompletionMatches | Should -HaveCount $expected.Count
+
+            # order isn't guaranteed so we'll sort them first
+            $completions = ($res.CompletionMatches | Sort-Object CompletionText -CaseSensitive).CompletionText -join ":"
+            $expected = ($expected | Sort-Object -CaseSensitive | ForEach-Object { "./$_" }) -join ":"
+
+        }
     }
 
     Context "Cmdlet name completion" {