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CIC Services, LLC v. Internal Revenue Service

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CIC Services, LLC v. Internal Revenue Service
Decided May 17, 2021
Full case nameCIC Services, LLC v. Internal Revenue Service
Docket no.19-930
Citations593 U.S. ___ (more)
Holding
A suit to enjoin IRS Notice 2016–66 did not trigger the Anti-Injunction Act even though a violation of the notice may have resulted in a tax penalty.
Court membership
Chief Justice
John Roberts
Associate Justices
Clarence Thomas · Stephen Breyer
Samuel Alito · Sonia Sotomayor
Elena Kagan · Neil Gorsuch
Brett Kavanaugh · Amy Coney Barrett
Case opinion
MajorityKagan, joined by unanimous
Laws applied
Anti-Injunction Act

CIC Services, LLC v. Internal Revenue Service, 593 U.S. ___ (2021), was a United States Supreme Court case in which the Court held that a suit to enjoin IRS Notice 2016–66 did not trigger the Anti-Injunction Act even though a violation of the notice may have resulted in a tax penalty.[1][2]

References

[edit]
  1. ^ CIC Services, LLC v. Internal Revenue Service, No. 19-930, 593 U.S. ___ (2021)
  2. ^ "On Tax Day, unanimous court green-lights company's lawsuit against IRS". SCOTUSblog. 2021-05-18. Retrieved 2024-10-24.
[edit]
  • Text of CIC Services, LLC v. Internal Revenue Service, No. 19-930, 593 U.S. ___ (2021) is available from: Justia

This article incorporates written opinion of a United States federal court. As a work of the U.S. federal government, the text is in the public domain. "[T]he Court is unanimously of opinion that no reporter has or can have any copyright in the written opinions delivered by this Court." Wheaton v. Peters, 33 U.S. (8 Pet.) 591, 668 (1834)