CIC Servs., LLC v. IRS

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

Docket 19-930 · 593 U.S. 209 (2021) · 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.

How the Justices voted

Decided 9–0.

“Concurring” means agreeing with the outcome; any split shown is the Court’s judgment, not each Justice’s reasoning. The lineup is the syllabus’s disposition of who wrote and joined each opinion. Source: the opinion’s syllabus (supremecourt.gov).

Precedents cited

Supreme Court decisions this opinion relies on, ordered by how often it cites each. Cases in our collection link through; others are named.

• Bob Jones University v. Simon · 416 U.S. 725 (1974)
• National Federation of Independent Business v. Sebelius · 567 U.S. 519 (2012)
• Alexander v. \Americans United\" Inc." · 416 U.S. 752 (1974)
• United States v. Detroit Timber & Lumber Co. · 200 U.S. 321 (1906)
• Cheek v. United States · 498 U.S. 192 (1991)
• Sonzinsky v. United States · 300 U.S. 506 (1937)
• Bailey, Collector of Internal Revenue v. George · 259 U.S. 16 (1922)

Official text

Read the official opinion (PDF, supremecourt.gov)

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Elena Kagan’s profile · All Supreme Court opinions · 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 2026-08-15. Informational only; verify against the primary source before relying. Not a consumer report (FCRA).