Supreme Court of the United States · Official docket →
CIC Services, LLC v. Internal Revenue Service, et al.
Paid petition · United States Court of Appeals for the Sixth Circuit, No. 18-5019 · judgment May 22, 2019
Decided · May 17, 2021
Pre-decision estimate: 20% cert probability (95% interval 13%–28%)
Before the decision, about 4.8× the 4.1% base rate. The model weighted this up for counsel who has won certiorari before, a circuit split argued in the petition, and a dissent in the court below (flagged in the petition).
Question presented
Whether the Anti-Injunction Act’s bar on lawsuits for the purpose of restraining the assessment or collection of taxes also bars challenges to unlawful regulatory mandates issued by administrative agencies that are not taxes.
Counsel of record
For petitioner
Patrick Strawbridge
Consovoy McCarthy PLLC
For respondent
Brian H. Fletcher
Acting Solicitor General
Case
Conference history
Distributed for 2 conferences
Amicus briefs
8 cert-stage · 11 merits
(10 supporting pet./neither, 1 respondent)
Argument & decision
Argued December 1, 2020 — Cameron T. Norris · Jonathan C. Bond. Audio and transcript
Decided May 17, 2021. Opinion by Kagan.
Proceedings
- Jun 18 2021JUDGMENT ISSUED.
- May 17 2021Judgment REVERSED and case REMANDED. Kagan, J., delivered the opinion for a unanimous Court. Sotomayor, J., and Kavanaugh, J., filed concurring opinions.
- Dec 01 2020Argued. For petitioner: Cameron T. Norris, Arlington, Va. For respondents: Jonathan C. Bond, Assistant to the Solicitor General, Department of Justice, Washington, D. C.
- Oct 27 2020CIRCULATED
- Oct 08 2020Record requested from the U.S.C.A. 6th Circuit.
- Oct 08 2020Reply of petitioner CIC Services, LLC filed.
- Oct 08 2020The record received from the U.S.C.A. 6th Circuit has been electronically filed.
- Sep 16 2020SET FOR ARGUMENT on Tuesday, December 1, 2020.
- Sep 15 2020Brief amici curiae of Former Government Officials filed.
- Sep 11 2020Motion for leave to file amicus brief filed by Institute for Free Speech GRANTED.
- Sep 11 2020Motion for leave to file amicus brief out of time filed by Partnership for Conservation GRANTED.
- Sep 08 2020Brief of respondent Internal Revenue Service filed.
- Aug 24 2020Motion to dispense with printing the joint appendix filed by petitioner GRANTED.
- Aug 11 2020Brief amicus curiae of Professor Bryan T. Camp filed.
- Jul 28 2020Motion for leave to file amicus brief out of time filed by Partnership for Conservation (7/31/2020).
- Jul 22 2020Brief amicus curiae of Americans for Prosperity Foundation filed.
- Jul 22 2020Brief amicus curiae of Chamber of Commerce of the United States of America filed.
- Jul 22 2020Brief amicus curiae of American College of Tax Counsel filed.
- Jul 22 2020Brief amici curiae of National Federation of Independent Business Small Business Legal Center, et al. filed.
- Jul 22 2020Motion for leave to file amicus brief filed by Institute for Free Speech (7/31/2020).
- Jul 22 2020Amicus brief of Institute for Free Speech not accepted for filing. (July 28, 2020 - Corrected version submitted).
- Jul 22 2020Brief amicus curiae of Kristin E. Hickman filed.
- Jul 22 2020Brief amici curiae of Alabama Captive Insurance Association, Inc., et al. filed.
- Jul 22 2020Amicus brief of Partnership for Conservation not accepted for filing. (July 31, 2020 - Corrected version submitted)
- Jul 22 2020Brief amicus curiae of National Taxpayers Union Foundation filed.
- Jul 16 2020Brief amicus curiae of Patrick J. Smith filed.
- Jul 15 2020Brief of petitioner CIC Services, LLC filed.
- Jul 14 2020Brief amicus curiae of Center for Taxpayer Rights filed.
- Jul 06 2020Motion to dispense with printing the joint appendix filed by petitioner CIC Services, LLC.
- May 28 2020Joint motion of the parties to extend the time to file the briefs on the merits granted. The time to file the joint appendix and petitioner's brief on the merits is extended to and including July 15, 2020. The time to file respondents' brief on the merits is extended to and including September 8, 2020.
- May 28 2020Blanket Consent filed by Petitioner, CIC Services, LLC
- May 18 2020Joint motion of the parties for an extension of time to file the briefs on the merits filed.
- May 04 2020Petition GRANTED.
- Apr 27 2020DISTRIBUTED for Conference of 5/1/2020.
- Apr 08 2020DISTRIBUTED for Conference of 4/24/2020.
- Apr 03 2020Reply of petitioner CIC Services, LLC filed.
- Mar 25 2020Brief of respondent Internal Revenue Service in opposition filed.
- Feb 24 2020Brief amicus curiae of Chamber of Commerce of the United States of America filed.
- Feb 24 2020Brief amicus curiae of The Cato Institute filed.
- Feb 24 2020Brief amicus curiae of Kristin E. Hickman filed.
- Feb 24 2020Brief amici curiae of Kentucky Captive Association, Inc., et al. filed.
- Feb 21 2020Brief amicus curiae of Americans for Prosperity Foundation filed.
- Feb 20 2020Motion to extend the time to file a response is granted and the time is extended to and including March 25, 2020.
- Feb 19 2020Motion to extend the time to file a response from February 24, 2020 to March 25, 2020, submitted to The Clerk.
- Feb 19 2020Brief amicus curiae of Patrick J. Smith filed.
- Feb 18 2020Brief amicus curiae of Tax Clinic at the Legal Services Center of Harvard Law School filed.
- Feb 14 2020Brief amicus curiae of American College of Tax Counsel filed.
- Jan 17 2020Petition for a writ of certiorari filed. (Response due February 24, 2020)
- Dec 17 2019Application (19A440) granted by Justice Sotomayor extending the time to file until January 17, 2020.
- Dec 13 2019Application (19A440) to extend further the time from January 3, 2020 to January 17, 2020, submitted to Justice Sotomayor.
- Oct 28 2019Application (19A440) granted by Justice Sotomayor extending the time to file until January 3, 2020.
- Oct 21 2019Application (19A440) to extend the time to file a petition for a writ of certiorari from November 26, 2019 to January 3, 2020, submitted to Justice Sotomayor.