Supreme Court of the United States / October Term 2020

CIC Servs., LLC v. IRS

Decided May 17, 2021. Elena Kagan delivered the opinion of the Court.

Docket 19-930 · 593 U.S. 209 · Cited 13 times

Holding

A suit to enjoin IRS Notice 2016–66 does not trigger the Anti-Injunction Act even though a violation of the Notice may result in a tax penalty.

The Court’s statement of the holding, from the opinion’s syllabus. The syllabus is prepared by the Reporter of Decisions and is not part of the opinion of the Court — read the official opinion for authority.

Official text

Read the official opinion (PDF, supremecourt.gov) (opens primary source in a new tab)

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Elena Kagan’s profile · All opinions since October Term 2017 · The Supreme Court

Source: Supreme Court of the United States, slip opinions (2021). Citation count from the Free Law Project’s CourtListener bulk data. Data last verified 2026-07-02. Informational only; verify against the primary source before relying. Not a consumer report (FCRA).