{"ID":63247,"name":"CIC Services, LLC v. Internal Revenue Service","href":"https:\/\/api.oyez.org\/cases\/2020\/19-930","view_count":0,"docket_number":"19-930","additional_docket_numbers":null,"manner_of_jurisdiction":"Writ of \u003Ci\u003Ecertiorari\u003C\/i\u003E","first_party":"CIC Services, LLC","second_party":"Internal Revenue Service, et al.","timeline":[{"event":"Granted","dates":[1588568400],"href":"https:\/\/api.oyez.org\/case_timeline\/case_timeline\/54722"},{"event":"Argued","dates":[1606802400],"href":"https:\/\/api.oyez.org\/case_timeline\/case_timeline\/54800"},{"event":"Decided","dates":[1621227600],"href":"https:\/\/api.oyez.org\/case_timeline\/case_timeline\/54902"}],"lower_court":{"ID":11,"name":"United States Court of Appeals for the Sixth Circuit","href":"https:\/\/api.oyez.org\/taxonomy\/term\/11"},"facts_of_the_case":"\u003Cp\u003EIn 2004, Congress delegated authority to the Internal Revenue Service (\u201cIRS\u201d) to gather information about potential tax shelters, which the IRS does by requiring taxpayers their advisors to maintain and submit records pertaining to any \u0022reportable transactions.\u0022 IRS regulations define what constitutes reportable transactions. Failure to maintain and submit such records can result in substantial penalties for taxpayers and tax advisors.\u003C\/p\u003E\n\u003Cp\u003EOn November 21, 2016, the IRS published Notice 2016-66, which identified certain \u201cmicro-captive transactions\u201d as a subset of reportable transactions. As a result, taxpayers and those advising them who engaged in such transactions were required to report them or else be subject to substantial penalties.\u003C\/p\u003E\n\u003Cp\u003EOn March 27, 2017, Petitioner CIC Services, an advisor to taxpayers engaging in micro-captive transactions, sued the IRS and the Treasury Department in federal court, alleging that the IRS promulgated Notice 2016-66 in violation of the Administrative Procedure Act (\u201cAPA\u201d). The Petitioner asked the court to stop the IRS from enforcing the Notice. The court denied the motion for a preliminary injunction, and the federal defendants raised the defense that the lawsuit was barred by the Anti-Injunction Act, 26 U.S.C. \u00a7 7421(a) and the tax exception to the Declaratory Judgment Act, 28 U.S.C. \u00a7 2201, which divest federal district courts of jurisdiction over suits \u201cfor the purpose of restraining the assessment or collection of any tax.\u201d The district court granted the defendants\u2019 motion to dismiss for lack of subject matter jurisdiction. The U.S. Court of Appeals for the Sixth Circuit affirmed the dismissal.\u003C\/p\u003E\n","question":"\u003Cp\u003EDoes the Anti-Injunction Act\u2019s bar on lawsuits for the purpose of restraining the assessment or collection of taxes also bar challenges to unlawful regulatory mandates that are not taxes?\u003C\/p\u003E\n","conclusion":"\u003Cp\u003EA lawsuit seeking to enjoin IRS Notice 2016\u201366 as an unlawful regulatory mandate does not trigger the Anti-Injunction Act, even though a violation of the Notice may result in a tax penalty. Justice Elena Kagan authored the unanimous opinion of the Court.\u003C\/p\u003E\n\u003Cp\u003EThe Anti-Injunction Act, 26 U.S.C. \u00a7 7421(a), bars the filing of lawsuits \u201cfor the purpose of restraining the assessment or collection of any tax.\u201d CIC\u2019s lawsuit challenged Notice 2016\u201366\u2019s reporting obligations, which, alone, would place it clearly beyond the scope of the Act. However, a consequence for failing to report as required under the Notice is a tax penalty, which makes the result in this case less clear. However, when considering a \u201csuit[\u2019s] purpose,\u201d a court looks not at the taxpayer\u2019s subjective motive, but at the relief the suit requests. If the relief sought is an injunction against the collection or assessment of a tax, the Act prohibits it. Because CIC\u2019s suit contests the legality of Notice 2016\u201366, not the statutory tax penalty, it is not prohibited by the Anti-Injunction Act. This conclusion is supported by public policy; allowing the lawsuit to proceed will not open the floodgates to pre-enforcement tax litigation.\u003C\/p\u003E\n\u003Cp\u003EJustice Sonia Sotomayor authored a concurring opinion to suggest that the Court\u2019s conclusion might be different if CIC Services were a taxpayer instead of a tax advisor because of the slightly different role tax penalties play with respect to individual taxpayers.\u003C\/p\u003E\n\u003Cp\u003EJustice Brett Kavanaugh authored a concurring opinion observing that, in his view, the Court\u2019s ruling in this case established a rule that pre-enforcement suits challenging regulatory taxes or traditional revenue-raising taxes are barred by the Anti-Injunction Act, but pre-enforcement suits challenging regulations backed by\u00a0tax penalties are not barred, even if those suits might preclude the collection or assessment of a tax.\u00a0\u003C\/p\u003E\n","advocates":[{"advocate":{"ID":63298,"name":"Cameron T. 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