No. 19-930October Term 2019Decided May 17, 2021
CIC Servs., LLC v. IRS
In a unanimous decision, the Supreme Court ruled that the Anti-Injunction Act does not prevent lawsuits challenging IRS regulatory mandates, such as reporting requirements, even if failing to comply results in a tax penalty.
Case status
- Current stage
- Decided
- Latest event
- Decision released May 17, 2021
- What it's about
In a unanimous decision, the Supreme Court ruled that the Anti-Injunction Act does not prevent lawsuits challenging IRS regulatory mandates, such as reporting requirements, even if failing to comply results in a tax penalty. The Court determined that a suit contesting the legality of a regulation is not the same as a suit seeking to stop the collection of a tax.
Question presented
Whether the Anti-Injunction Act’s bar on lawsuits “for the purpose of restraining the assessment or collection of any tax,” 26 U.S.C. § 7421(a), precludes challenges to IRS reporting requirements backed by tax penalties.
- Case path
United States Court of Appeals for the Sixth Circuit / Decision released May 17, 2021
- Area
Business and Regulation
Timing
Decided May 17, 2021
The Court released its decision on May 17, 2021 without hearing oral argument.
Related cases
Grounding
- Grounding
- Primary-source trail available.
- Note
- Plain-English explainer. Official filings and opinions remain authoritative.
- Checked
- Jul 25, 2026
- Method
- Methodology