Justices Revive Challenge To IRS Microcaptive Reporting Rule

By Joshua Rosenberg · May 17, 2021, 10:46 AM EDT

The U.S. Supreme Court Monday revived an advisory firm's challenge to IRS guidance requiring microcaptive insurance transactions to be disclosed on pain of penalties, saying it was not barred by the...

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Documents

Case Information

Case Title

CIC Services, LLC, Petitioner v. Internal Revenue Service, et al.

Case Number

19-930

Court

Supreme Court

Nature of Suit

2870 Tax Suits: Taxes

Date Filed

January 24, 2020