We lasted visited the action by microcaptive manager CIC Services, LLC, against the IRS to vacate IRS Notice 2016-66, which essentially imposed tax shelter reporting requirements on captive owners and ...

On Tax Day, May 17, 2021, in a unanimous opinion authored by Justice Kagan, the United States Supreme Court held that the Anti-Injunction Act ("AIA") does not bar a pre-enforcement challenge to the ...

KNOXVILLE, Tenn., April 14, 2025 /PRNewswire/ -- CIC Services, a Knoxville-based firm that helps small and mid-sized businesses form and manage captive insurance companies, has filed a second lawsuit ...

This week, the Supreme Court heard oral argument in CIC Services, LLC v. Internal Revenue Service — a case that has largely flown under the radar but may be one of the most consequential cases of the ...

“Americans have never had much enthusiasm for paying taxes.” CIC Services, LLC v. Internal Revenue Service, 593 U.S. ___, *1 (2021) On May 17, 2021, the Supreme Court held that the Anti-Injunction Act ...

In 'CIC Services', the U.S. Supreme Court unanimously rejected the government's argument that the Anti-Injunction Act barred a challenge to an IRS Notice requiring both taxpayers and their advisors to ...