CIC Servs., LLC v. Internal Revenue Serv.

Decision Date04 May 2020
Docket NumberNo. 19-930.,19-930.
Parties CIC SERVICES, LLC, Petitioner, v. INTERNAL REVENUE SERVICE, et al.
CourtU.S. Supreme Court

Petition for a writ of certiorari to the United States Court of Appeals for the Sixth Circuit granted.

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1 cases
  • Gun Owners of Am., Inc. v. Garland
    • United States
    • U.S. Court of Appeals — Sixth Circuit
    • March 25, 2021
    ... ... Reg. at 66,517. The Agency concluded that the Accelerator's internal spring made the device a machine gun, but stated that if Accelerator ... See CIC Servs., LLC v. IRS , 925 F.3d 247, 257 (6th Cir. 2019), cert. granted U.S. , ... Internal Revenue Serv. , 936 F.3d 501, 507 (6th Cir. 2019) (Thapar, J., dissenting from ... ...
1 books & journal articles
  • REASONABLE TAX RULES: ADVANCING PROCESS VALUES WITH REMEDIAL RESTRAINT.
    • United States
    • Florida Tax Review Vol. 24 No. 1, September 2020
    • September 22, 2020
    ...CIC Servs., LLC. v. IRS, 925 F.3d 247 (6th Cir. 2019) (holding Anti-Injunction Act precluded pre-enforcement review), cert. granted, 140 S. Ct. 2737 (2020); Altera Corp. v. Comm'r, 926 F.3d 1061 (9th Cir. 2019) (deferring to the regulations and holding that the agency's decisionmaking proce......

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