TCIA Press Release: SCOTUS Grant of Certiorari to Hear Appeal of CIC Services v. IRS case

The U.S. Supreme Court on Monday granted certiorari to hear the appeal of a lawsuit filed by CIC Services, LLC, challenging the validity of IRS Notice 2016-66. The plaintiff had argued, among other reasons, that the Notice was not authorized on the basis of the Administrative Procedure Act. The IRS had argued that the Anti-Injunction Act prevented the plaintiff’s challenge. The U.S. District Court ruled for the defendant IRS, and the 6th Circuit Court of Appeals affirmed. CIC Services, LLC then filed a petition for certiorari with the U.S. Supreme Court, which the TCIA supported with an Amicus Brief written by TCIA President Kevin Doherty and Government Relations Committee Co-Chair Tony Greer https://www.supremecourt.gov/DocketPDF/19/19-930/133969/20200224140225053_19-930%20Amici%20Brief.pdf. The captive associations from North Carolina, Missouri, Kentucky, and Oklahoma also supported this Amicus Brief. TCIA believes this is a significant development because the Supreme Court routinely grants only approximately 1% of all petitions for certiorari. For more details, see the Captive International article https://www.captiveinternational.com/news/cic-petitions-us-supreme-court-over-irs-notice-2016-66-3274.

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