CIC SERVICES, LLC v. I.R.S.

No. 18-5019.

925 F.3d 247 (2019)

CIC SERVICES, LLC, Plaintiff-Appellant, v. INTERNAL REVENUE SERVICE; Department of Treasury; United States of America, Defendants-Appellees.

United States Court of Appeals, Sixth Circuit.

Decided and Filed: May 22, 2019.


Attorney(s) appearing for the Case

ARGUED: Adam R. Webber , FALKE & DUNPHY, LLC, Dayton, Ohio, for Appellant. Teresa E. McLaughlin , UNITED STATES DEPARTMENT OF JUSTICE, Washington, D.C., for Appellees. ON BRIEF: Adam R. Webber , FALKE & DUNPHY, LLC, Dayton, Ohio, for Appellant. Teresa E. McLaughlin , Gilbert S. Rothenberg , Bethany B. Hauser , UNITED STATES DEPARTMENT OF JUSTICE, Washington, D.C., for Appellees. John J. Vecchione , CAUSE OF ACTION INSTITUTE, Washington, D.C., for Amicus Curiae.

CLAY, J., delivered the opinion of the court in which SUHRHEINRICH, J., joined. NALBANDIAN, J. (pp. 259-64), delivered a separate dissenting opinion.


OPINION

Plaintiff CIC Services, LLC appeals the district court's November 2, 2017 order granting Defendants' motion to dismiss Plaintiff's complaint for lack of subject matter jurisdiction. Plaintiff's complaint alleges that Defendants' Notice 2016-66, 2016-47 I.R.B. 745 was promulgated in violation of the Administrative...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases