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Supreme Court's Decision in CIC Services, LLC v. Internal Revenue Service Impacts Pre-Enforcement Challenges to IRS Reporting Mandates

Authors :
Ball, Milan N.
Source :
Congressional Research Service (CRS) Reports and Issue Briefs. July, 2021
Publication Year :
2021

Abstract

July 12, 2021 On May 17, 2021, the Supreme Court issued a unanimous decision in CIC Services, LLC v. Internal Revenue Service, narrowing the reach of the tax Anti-Injunction Act [...]

Details

Language :
English
Database :
Gale General OneFile
Journal :
Congressional Research Service (CRS) Reports and Issue Briefs
Publication Type :
Report
Accession number :
edsgcl.674503576