Micro-Captive Insurance

The case involves IRS Notice 2016-66, which designates micro-captive transactions as transactions of interest and imposes reporting requirements on taxpayers and material advisors.

CIC Services, LLC v. Internal Revenue Service
  1. CIC Services, LLC v. Internal Revenue Service
  2. Jurisdiction: United States (May 17, 2021)
  3. Defendants<![CDATA[Internal Revenue Service]]>Plaintiffs<![CDATA[CIC Services, LLC]]>Judges<![CDATA[Elena Kagan]]><![CDATA[Sonia Sotomayor]]><![CDATA[Brett Kavanaugh]]>Institutions<![CDATA[Supreme Court of the United States]]><![CDATA[United States Court of Appeals for the Sixth Circuit]]><![CDATA[Internal Revenue Service]]>
  4. Case Tags: Tax Law;Administrative Procedure Act;Judicial Review;Micro-Captive Insurance