CIC Services, LLC v. IRS, et al

  1. September 14, 2026

    IRS Asks 6th Circ. To Uphold Revamped Microcaptive Rules

    The Internal Revenue Service asked the Sixth Circuit to affirm a Tennessee federal court's ruling that a set of revised IRS rules requiring taxpayers to disclose some microcaptive insurance arrangements doesn't violate the Administrative Procedure Act, saying the U.S. Treasury Department acted within its authority in promulgating the regulations.

  2. June 11, 2026

    Revised Microcaptive Rules Still Violate APA, 6th Circ. Told

    A microcaptive insurance advisory firm asked the Sixth Circuit on Thursday to overturn a Tennessee federal court's ruling that a set of revised IRS rules requiring taxpayers to disclose some microcaptive arrangements doesn't violate the Administrative Procedure Act.