Last Wednesday, the Supreme Court released its December arguments calendar. Included on the calendar was CIC Services v. IRS, a case we first blogged about in 2016. Since then, our firm has been involved as counsel for an amicus party, the district court dismissed the case, the Sixth Circuit affirmed in a 2-1 decision, and the Supreme Court has granted certiorari. The issue that the Supreme Court will hear oral arguments on December 1st is:
- Whether the Anti-Injunction Act, which prohibits lawsuits to stop the assessment or collection of taxes, also bans challenge to reporting and information-gathering mandates imposed by the Internal Revenue Service, when the violation of those mandates carries tax penalties.