6th Circ. Wrongly Axed IRS Microcaptive Suit, Justices Told

Law360 (July 14, 2020, 7:56 PM EDT) -- Tax law experts urged the U.S. Supreme Court Tuesday to reverse the Sixth Circuit's decision that barred a challenge to IRS guidance labeling microcaptive insurance arrangements as potentially abusive tax shelters.

The tax law experts and attorneys from Harvard and Villanova law schools submitted an amicus brief for the nonprofit Center for Taxpayer Rights in support of CIC Services LLC, which appealed its dismissed challenge to Internal Revenue Service rules on microcaptive insurance arrangements. They argued that the Sixth Circuit ruling that struck down the company's suit improperly restricts taxpayer challenges to agency requests for information through a broad interpretation of the Anti-Injunction...

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