Enter your email address to subscribe to updates to this case (by doing so, you are accepting the terms in our privacy policy):
CIC Services, LLC v. Internal Revenue Service
| Docket No. | Op. Below | Argument | Opinion | Vote | Author | Term |
|---|---|---|---|---|---|---|
| 19-930 | 6th Cir. | Dec 1, 2020 | May 17, 2021 | 9-0 | Kagan | OT 2020 |
Holding: A suit to enjoin IRS Notice 2016–66 does not trigger the Anti-Injunction Act even though a violation of the notice may result in a tax penalty.
Judgment: Reversed and remanded, 9-0, in an opinion by Justice Kagan on May 17, 2021. Justice Sotomayor and Justice Kavanaugh filed concurring opinions.
SCOTUSblog Coverage
- On Tax Day, unanimous court green-lights company’s lawsuit against IRS (Blaine Saito, May 18, 2021)
- Argument analysis: Justices struggle to define boundaries of Anti-Injunction Act (Blaine Saito, December 2, 2020)
- Case preview: Dueling statutes, pre-enforcement review and the fight over tax shelters (Blaine Saito, November 30, 2020)
- Justices release December calendar (Amy Howe, September 16, 2020)
- Justices to consider retroactive effect of unanimous jury ruling (Amy Howe, May 4, 2020)
- Mission Creep Watch (John Elwood, April 30, 2020)
- Petitions of the week (Andrew Hamm, February 20, 2020)
| Date | Proceedings and Orders |
|---|---|
| Oct 21 2019 | Application (19A440) to extend the time to file a petition for a writ of certiorari from November 26, 2019 to January 3, 2020, submitted to Justice Sotomayor. |
| Oct 28 2019 | Application (19A440) granted by Justice Sotomayor extending the time to file until January 3, 2020. |
| Dec 13 2019 | Application (19A440) to extend further the time from January 3, 2020 to January 17, 2020, submitted to Justice Sotomayor. |
| Dec 17 2019 | Application (19A440) granted by Justice Sotomayor extending the time to file until January 17, 2020. |
| Jan 17 2020 | Petition for a writ of certiorari filed. (Response due February 24, 2020) |
| Feb 14 2020 | Brief amicus curiae of American College of Tax Counsel filed. |
| Feb 18 2020 | Brief amicus curiae of Tax Clinic at the Legal Services Center of Harvard Law School filed. |
| Feb 19 2020 | Motion to extend the time to file a response from February 24, 2020 to March 25, 2020, submitted to The Clerk. |
| Feb 19 2020 | Brief amicus curiae of Patrick J. Smith filed. |
| Feb 20 2020 | Motion to extend the time to file a response is granted and the time is extended to and including March 25, 2020. |
| Feb 21 2020 | Brief amicus curiae of Americans for Prosperity Foundation filed. |
| Feb 24 2020 | Brief amicus curiae of Chamber of Commerce of the United States of America filed. |
| Feb 24 2020 | Brief amicus curiae of The Cato Institute filed. |
| Feb 24 2020 | Brief amicus curiae of Kristin E. Hickman filed. |
| Feb 24 2020 | Brief amici curiae of Kentucky Captive Association, Inc., et al. filed. |
| Mar 25 2020 | Brief of respondent Internal Revenue Service in opposition filed. |
| Apr 03 2020 | Reply of petitioner CIC Services, LLC filed. |
| Apr 08 2020 | DISTRIBUTED for Conference of 4/24/2020. |
| Apr 27 2020 | DISTRIBUTED for Conference of 5/1/2020. |
| May 04 2020 | Petition GRANTED. |
| May 18 2020 | Joint motion of the parties for an extension of time to file the briefs on the merits filed. |
| May 28 2020 | Joint motion of the parties to extend the time to file the briefs on the merits granted. The time to file the joint appendix and petitioner's brief on the merits is extended to and including July 15, 2020. The time to file respondents' brief on the merits is extended to and including September 8, 2020. |
| May 28 2020 | Blanket Consent filed by Petitioner, CIC Services, LLC |
| Jul 06 2020 | Motion to dispense with printing the joint appendix filed by petitioner CIC Services, LLC. |
| Jul 14 2020 | Brief amicus curiae of Center for Taxpayer Rights filed. |
| Jul 15 2020 | Brief of petitioner CIC Services, LLC filed. |
| Jul 16 2020 | Brief amicus curiae of Patrick J. Smith filed. |
| Jul 22 2020 | Brief amicus curiae of Americans for Prosperity Foundation filed. |
| Jul 22 2020 | Brief amicus curiae of Chamber of Commerce of the United States of America filed. |
| Jul 22 2020 | Brief amicus curiae of American College of Tax Counsel filed. |
| Jul 22 2020 | Brief amici curiae of National Federation of Independent Business Small Business Legal Center, et al. filed. |
| Jul 22 2020 | Motion for leave to file amicus brief filed by Institute for Free Speech (7/31/2020). |
| Jul 22 2020 | Amicus brief of Institute for Free Speech not accepted for filing. (July 28, 2020 - Corrected version submitted). |
| Jul 22 2020 | Brief amicus curiae of Kristin E. Hickman filed. |
| Jul 22 2020 | Brief amici curiae of Alabama Captive Insurance Association, Inc., et al. filed. |
| Jul 22 2020 | Amicus brief of Partnership for Conservation not accepted for filing. (July 31, 2020 - Corrected version submitted) |
| Jul 22 2020 | Brief amicus curiae of National Taxpayers Union Foundation filed. |
| Jul 28 2020 | Motion for leave to file amicus brief out of time filed by Partnership for Conservation (7/31/2020). |
| Aug 11 2020 | Brief amicus curiae of Professor Bryan T. Camp filed. |
| Aug 24 2020 | Motion to dispense with printing the joint appendix filed by petitioner GRANTED. |
| Sep 08 2020 | Brief of respondent Internal Revenue Service filed. |
| Sep 11 2020 | Motion for leave to file amicus brief filed by Institute for Free Speech GRANTED. |
| Sep 11 2020 | Motion for leave to file amicus brief out of time filed by Partnership for Conservation GRANTED. |
| Sep 15 2020 | Brief amici curiae of Former Government Officials filed. |
| Sep 16 2020 | SET FOR ARGUMENT on Tuesday, December 1, 2020. |
| Oct 08 2020 | Record requested from the U.S.C.A. 6th Circuit. |
| Oct 08 2020 | Reply of petitioner CIC Services, LLC filed. |
| Oct 08 2020 | The record received from the U.S.C.A. 6th Circuit has been electronically filed. |
| Oct 27 2020 | CIRCULATED |
| Dec 01 2020 | Argued. For petitioner: Cameron T. Norris, Arlington, Va. For respondents: Jonathan C. Bond, Assistant to the Solicitor General, Department of Justice, Washington, D. C. |
| May 17 2021 | Judgment REVERSED and case REMANDED. Kagan, J., delivered the opinion for a unanimous Court. Sotomayor, J., and Kavanaugh, J., filed concurring opinions. |
| Jun 18 2021 | JUDGMENT ISSUED. |
