CIC Services, LLC v. IRS

U.S. Supreme Court

Question(s) Presented

Whether the Anti-Injunction Act’s bar on lawsuits for the purpose of restraining the assessment or collection of taxes also bars challenges to unlawful regulatory mandates issued by administrative agencies that are not taxes.

Tab Group

Merits Stage

U.S. Chamber files merits-stage brief urging Supreme Court to hold that Anti-Injunction Act does not bar pre-enforcement challenge to IRS reporting requirements enforced by “tax penalties”

July 22, 2020

Click here to view Chamber’s amicus brief. Yaakov M. Roth of Jones Day served as co-counsel for the U.S. Chamber of Commerce on behalf of the U.S. Chamber Litigation Center.

The U.S. Chamber previously filed an amicus brief supporting cert.

Petition Stage

Cert. petition granted

May 8, 2020

U.S. Chamber files amicus brief urging Supreme Court to grant cert and hold that Anti-Injunction Act does not bar pre-enforcement challenge to IRS reporting requirements enforced by tax penalties

February 24, 2020

Click here to view the Chamber's amicus brief. Yaakov M. Roth of Jones Day served as co-counsel for the U.S. Chamber of Commerce on behalf of the U.S. Chamber Litigation Center.

Case Documents

Petition

Panel Opinion -- CIC Services, LLC v. IRS (Sixth Circuit).pdf

Rehearing Opinion -- CIC Services, LLC v. IRS (Sixth Circuit).pdf

U.S. Chamber Amicus Brief -- CIC Services, LLC v. IRS (U.S. Supreme Court).pdf

Merits

U.S. Chamber Amicus Brief (merits) -- CIC Services, LLC v. IRS (U.S. Supreme Court).pdf