We lasted visited the action by microcaptive manager CIC Services, LLC, against the IRS to vacate IRS Notice 2016-66, which essentially imposed tax shelter reporting requirements on captive owners and ...

I've previously written here about the attempt by captive managers CIC Services, LLC, and Ryan, LLC, to stop Notice 2016-66, which requires certain captive insurance companies qualifying under IRC § ...

On Tax Day, May 17, 2021, in a unanimous opinion authored by Justice Kagan, the United States Supreme Court held that the Anti-Injunction Act ("AIA") does not bar a pre-enforcement challenge to the ...

KNOXVILLE, Tenn., April 14, 2025 /PRNewswire/ -- CIC Services, a Knoxville-based firm that helps small and mid-sized businesses form and manage captive insurance companies, has filed a second lawsuit ...

In 'CIC Services', the U.S. Supreme Court unanimously rejected the government's argument that the Anti-Injunction Act barred a challenge to an IRS Notice requiring both taxpayers and their advisors to ...

“Americans have never had much enthusiasm for paying taxes.” CIC Services, LLC v. Internal Revenue Service, 593 U.S. ___, *1 (2021) On May 17, 2021, the Supreme Court held that the Anti-Injunction Act ...

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KNOXVILLE, Tenn., Sept. 24, 2025 /PRNewswire/ -- Restaurants and bars will soon have access to an insurance program built exclusively for their industry, thanks to a group captive launched by CIC ...

A lawsuit against the IRS’s requirement that taxpayers using certain microcaptive insurance arrangements and their material advisers must report the arrangement to the IRS is not barred by the ...