CIC Services, LLC v. Internal Revenue Service
| CIC Services, LLC v. Internal Revenue Service | |
|---|---|
 | |
| Decided May 17, 2021 | |
| Full case name | CIC Services, LLC v. Internal Revenue Service |
| Docket no. | 19-930 |
| Citations | 593 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 | |
| |
| Case opinion | |
| Majority | Kagan, 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
External links
- 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.