| No. 19-930 | |
| Title: | CIC Services, LLC, Petitioner v. Internal Revenue Service, et al. |
| Docketed: | January 24, 2020 |
| Linked with 19A440 | |
| Lower Ct: | United States Court of Appeals for the Sixth Circuit |
| Case Numbers: | (18-5019) |
| Decision Date: | May 22, 2019 |
| Rehearing Denied: | August 28, 2019 |
| Questions Presented | |
| Date | Proceedings and Orders |
| Oct 21 2019 | Application (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. |
| Main DocumentLower Court Orders/OpinionsProof of Service | |
| Oct 28 2019 | Application (19A440) granted by Justice Sotomayor extending the time to file until January 3, 2020. |
| Dec 13 2019 | Application (19A440) to extend further the time from January 3, 2020 to January 17, 2020, submitted to Justice Sotomayor. |
| Written RequestProof of Service | |
| Dec 17 2019 | Application (19A440) granted by Justice Sotomayor extending the time to file until January 17, 2020. |
| Jan 17 2020 | Petition for a writ of certiorari filed. (Response due February 24, 2020) |
| PetitionCertificate of Word CountProof of Service | |
| Feb 14 2020 | Brief amicus curiae of American College of Tax Counsel filed. |
| Main DocumentProof of ServiceCertificate of Word Count | |
| Feb 18 2020 | Brief amicus curiae of Tax Clinic at the Legal Services Center of Harvard Law School filed. |
| Main DocumentProof of ServiceCertificate of Word Count | |
| Feb 19 2020 | Motion to extend the time to file a response from February 24, 2020 to March 25, 2020, submitted to The Clerk. |
| Main Document | |
| Feb 19 2020 | Brief amicus curiae of Patrick J. Smith filed. |
| Main DocumentProof of ServiceCertificate of Word Count | |
| Feb 20 2020 | Motion to extend the time to file a response is granted and the time is extended to and including March 25, 2020. |
| Feb 21 2020 | Brief amicus curiae of Americans for Prosperity Foundation filed. |
| Main DocumentProof of ServiceCertificate of Word Count | |
| Feb 24 2020 | Brief amicus curiae of Chamber of Commerce of the United States of America filed. |
| Main DocumentProof of ServiceCertificate of Word Count | |
| Feb 24 2020 | Brief amicus curiae of The Cato Institute filed. |
| Main DocumentProof of ServiceCertificate of Word Count | |
| Feb 24 2020 | Brief amicus curiae of Kristin E. Hickman filed. |
| Main DocumentProof of ServiceCertificate of Word Count | |
| Feb 24 2020 | Brief amici curiae of Kentucky Captive Association, Inc., et al. filed. |
| Main DocumentProof of ServiceCertificate of Word Count | |
| Mar 25 2020 | Brief of respondent Internal Revenue Service in opposition filed. |
| Certificate of Word CountMain Document | |
| Apr 03 2020 | Reply of petitioner CIC Services, LLC filed. |
| Main DocumentCertificate of Word Count | |
| Apr 08 2020 | DISTRIBUTED for Conference of 4/24/2020. |
| Apr 27 2020 | DISTRIBUTED for Conference of 5/1/2020. |
| May 04 2020 | Petition GRANTED. |
| May 18 2020 | Joint motion of the parties for an extension of time to file the briefs on the merits filed. |
| Main Document | |
| May 28 2020 | Joint 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 2020 | Blanket Consent filed by Petitioner, CIC Services, LLC |
| Blanket Consent | |
| Jul 06 2020 | Motion to dispense with printing the joint appendix filed by petitioner CIC Services, LLC. |
| Main DocumentProof of Service | |
| Jul 14 2020 | Brief amicus curiae of Center for Taxpayer Rights filed. |
| Main DocumentCertificate of Word CountProof of Service | |
| Jul 15 2020 | Brief of petitioner CIC Services, LLC filed. |
| Main DocumentCertificate of Word CountProof of Service | |
| Jul 16 2020 | Brief amicus curiae of Patrick J. Smith filed. |
| Main DocumentProof of ServiceCertificate of Word Count | |
| Jul 22 2020 | Brief amicus curiae of Americans for Prosperity Foundation filed. |
| Main DocumentCertificate of Word CountProof of Service | |
| Jul 22 2020 | Brief amicus curiae of Chamber of Commerce of the United States of America filed. |
| Main DocumentCertificate of Word CountProof of Service | |
| Jul 22 2020 | Brief amicus curiae of American College of Tax Counsel filed. |
| Main DocumentCertificate of Word CountProof of Service | |
| Jul 22 2020 | Brief amici curiae of National Federation of Independent Business Small Business Legal Center, et al. filed. |
| Main DocumentProof of ServiceCertificate of Word Count | |
| Jul 22 2020 | Motion for leave to file amicus brief filed by Institute for Free Speech (7/31/2020). |
| Main DocumentCertificate of Word CountProof of Service | |
| Jul 22 2020 | Amicus brief of Institute for Free Speech not accepted for filing. (July 28, 2020 - Corrected version submitted). |
| Jul 22 2020 | Brief amicus curiae of Kristin E. Hickman filed. |
| Main DocumentCertificate of Word CountProof of Service | |
| Jul 22 2020 | Brief amici curiae of Alabama Captive Insurance Association, Inc., et al. filed. |
| Main DocumentCertificate of Word CountProof of Service | |
| Jul 22 2020 | Amicus brief of Partnership for Conservation not accepted for filing. (July 31, 2020 - Corrected version submitted) |
| Jul 22 2020 | Brief amicus curiae of National Taxpayers Union Foundation filed. |
| Main DocumentCertificate of Word CountProof of Service | |
| Jul 28 2020 | Motion for leave to file amicus brief out of time filed by Partnership for Conservation (7/31/2020). |
| Main DocumentProof of ServiceOther | |
| Aug 11 2020 | Brief amicus curiae of Professor Bryan T. Camp filed. |
| Main DocumentOtherCertificate of Word CountProof of Service | |
| Aug 24 2020 | Motion to dispense with printing the joint appendix filed by petitioner GRANTED. |
| Sep 08 2020 | Brief of respondent Internal Revenue Service filed. |
| Certificate of Word CountMain Document | |
| Sep 11 2020 | Motion for leave to file amicus brief filed by Institute for Free Speech GRANTED. |
| Sep 11 2020 | Motion for leave to file amicus brief out of time filed by Partnership for Conservation GRANTED. |
| Sep 15 2020 | Brief amici curiae of Former Government Officials filed. |
| Main DocumentCertificate of Word CountProof of Service | |
| Sep 16 2020 | SET FOR ARGUMENT on Tuesday, December 1, 2020. |
| Oct 08 2020 | Record requested from the U.S.C.A. 6th Circuit. |
| Oct 08 2020 | Reply of petitioner CIC Services, LLC filed. |
| Main DocumentCertificate of Word CountProof of Service | |
| Oct 08 2020 | The record received from the U.S.C.A. 6th Circuit has been electronically filed. |
| Oct 27 2020 | CIRCULATED |
| Dec 01 2020 | Argued. For petitioner: Cameron T. Norris, Arlington, Va. For respondents: Jonathan C. Bond, Assistant to the Solicitor General, Department of Justice, Washington, D. C. |
| May 17 2021 | Judgment REVERSED and case REMANDED. Kagan, J., delivered the opinion for a unanimous Court. Sotomayor, J., and Kavanaugh, J., filed concurring opinions. |
| Jun 18 2021 | JUDGMENT ISSUED. |
| NAME | ADDRESS | PHONE |
| Attorneys for Petitioner | ||
| Patrick Strawbridge Counsel of Record | Consovoy McCarthy PLLC Ten Post Office Square 8th Floor South PMB #706 Boston, MA 02109 patrick@consovoymccarthy.com | 617-227-0548 |
| Party name: CIC Services, LLC | ||
| Cameron Thomas Norris | Consovoy McCarthy PLLC 1600 Wilson Blvd., Ste 700 Arlington, VA 22209 cam@consovoymccarthy.com | 7032439423 |
| Party name: CIC Services, LLC | ||
| Attorneys for Respondents | ||
| Elizabeth B. Prelogar Counsel of Record | Acting Solicitor General United States Department of Justice 950 Pennsylvania Avenue, NW Washington, DC 20530-0001 SupremeCtBriefs@USDOJ.gov | 202-514-2217 |
| Party name: Internal Revenue Service | ||
| Other | ||
| Bryan Thomas Camp Counsel of Record | 4412 14th Street Lubbock, TX 79416 bryan.camp@ttu.edu | 8068348606 |
| Party name: Professor Bryan T. Camp | ||
| Nicole Maria Elliott Counsel of Record | Holland & Knight, LLP 800 17th Street, NW Washington, DC 20006 nicole.elliott@hklaw.com | 202-469-5144 |
| Party name: Partnership for Conservation | ||
| David William Foster Counsel of Record | Skadden, Arps, Slate, Meagher & Flom LLP 1440 New York Avenue NW Washington, DC 20005 david.foster@skadden.com | 202-371-7626 |
| Party name: American College of Tax Counsel | ||
| K. Scott Hamilton Counsel of Record | Dickinson Wright, PLLC 500 Woodward Ave. Suite 4000 Detroit, MI 48226 khamilton@dickinsonwright.com | 313 223 3041 |
| Party name: Kentucky Captive Association, Inc., et al. | ||
| Joseph Darcy Henchman Counsel of Record | National Taxpayers Union Foundation 122 C Street N.W. #650 Washington, DC 20001 jdhenchman@gmail.com | (703) 683-5700 |
| Party name: National Taxpayers Union Foundation | ||
| Kristin E. Hickman Counsel of Record | Univsersity of Minnesota Law School 229 19th Avenue South Minneapolis, MN 55455 khickman@umn.edu | 6126242915 |
| Party name: Kristin E. Hickman | ||
| Joseph Brant Judkins Counsel of Record | Baker & McKenzie LLP 815 Connecticut Ave. NW Washington, DC 20006 joseph.judkins@bakermckenzie.com | 703-307-1219 |
| Party name: National Federation of Independent Business Small Business Legal Center et al. | ||
| Tyler Leandro Martinez | Institute for Free Speech 1150 Connecticut Ave. NW Suite 801 Washington, DC 20036 tmartinez@ifs.org | 2023013300 |
| Party name: Institute for Free Speech | ||
| Jacob Moshe Roth Counsel of Record | Jones Day 51 Louisiana Avenue NW Washington, DC 20001 yroth@jonesday.com | 202-879-7658 |
| Party name: Chamber of Commerce of the United States of America | ||
| Ilya Shapiro Counsel of Record | Cato Institute 1000 Massachusetts Ave., NW Washington, DC 20001 ishapiro@cato.org | 2028420200 |
| Party name: The Cato Institute | ||
| Carlton M. Smith Counsel of Record | Tax Clinic at the Legal Services Center of Harvard Law School 122 Boylston Street Jamaica Plain, MA 02130 csmith@law.harvard.edu | 6173902532 |
| Party name: Center for Taxpayer Rights | ||
| Carlton M. Smith Counsel of Record | Tax Clinic at the Legal Services Center of Harvard law School 122 Boylston Street Jamaica Plain, MA 02130 csmith@law.harvard.edu | 6173902532 |
| Party name: Tax Clinic at the Legal Services Center of Harvard Law School | ||
| Patrick J. Smith Counsel of Record | Ivins, Phillips & Barker 1717 K Street NW Suite 600 Washington, DC 20006 psmith@ipbtax.com | 202-662-3415 |
| Party name: Patrick J. Smith | ||
| Jonathan Ellis Taylor Counsel of Record | Gupta Wessler PLLC 1900 L Street, NW Suite 312 Washington, DC 20036 jon@guptawessler.com | 2028881741 |
| Party name: Former Government Officials | ||
| Russel James Valvo III Counsel of Record | Americans for Prosperity Foundation 1310 N. Courthouse Road, Suite 700 Arlington, VA 22201 jvalvo@afphq.org | 5713294420 |
| Party name: Americans for Prosperity Foundation | ||
| Owen Dennis Yeates Counsel of Record | Institute for Free Speech 1150 Connecticut Ave NW Ste 801 Washington, DC 20036 oyeates@ifs.org | 202-301-3300 |
| Party name: Institute for Free Speech | ||