Cic Services, LLC v. Internal Revenue Service
141 S. Ct. 1582 · Decided May 17, 2021 · Supreme Court of the United States
Record summary. This page is generated from the Supreme Court Database’s coded data about the case. It describes who decided what, not the Court’s reasoning. Read the opinion itself before relying on it. Not legal advice.
At a glance
Cic Services, LLC v. Internal Revenue Service was decided on May 17, 2021 unanimously (9–0). The Court reversed the lower court's decision and remanded the case. Justice Elena Kagan wrote the opinion of the Court. SCDB classifies its main issue as “Federal taxation (Internal Revenue Code)” in the Federal Taxation area.
Read the opinion
- CourtListener (Free Law Project) — opinion text
- Supreme Court of the United States — slip opinions, October Term 2020
- Supreme Court of the United States — docket 19-930
Case details
- Citations
- 141 S. Ct. 1582 · 209 L. Ed. 2d 615 · 2021 U.S. LEXIS 2585
- Docket number
- 19-930
- Decided
- May 17, 2021
- Argued
- December 1, 2020
- Court era
- Roberts Court
- Decision type
- Opinion of the Court (orally argued)
- Disposition
- Reversed and remanded
- Outcome for petitioner
- The petitioning party received a favorable disposition
- Vote
- 9–0 (unanimous)
- Majority opinion
- Elena Kagan
- Opinion assigned by
- John G. Roberts Jr.
- How the case arrived
- Certiorari
- Issue (SCDB)
- Federal taxation (Internal Revenue Code)
- Issue area
- Federal Taxation
- Legal provision
- 26 USC 7421
- Type of law
- Infrequently litigated statute
- Decision direction (SCDB)
- Conservative what this means
How the Justices voted
| Justice | Vote | Separate writing |
|---|---|---|
| Justice Clarence Thomas | Majority | |
| Justice Stephen G. Breyer | Majority | |
| Chief Justice John G. Roberts Jr. | Majority | |
| Justice Samuel A. Alito Jr. | Majority | |
| Justice Sonia Sotomayor | Concurrence | Wrote an opinion |
| Justice Elena Kagan | Majority | Wrote an opinion |
| Justice Neil M. Gorsuch | Majority | |
| Justice Brett M. Kavanaugh | Concurrence | Wrote an opinion |
| Justice Amy Coney Barrett | Majority |
Full case caption
Cic Services, LLC v. Internal Revenue Service
SCDB identifiers: case 2020-022, docket 2020-022-01.
Related decisions
Other cases on “Federal taxation (Internal Revenue Code)”
- Boechler, P.C. v. Commissioner of Internal Revenue
- Rodriguez v. Federal Deposit Insurance Corp.
- Bittner v. United States
- Polselli v. Internal Revenue Service
- BNSF Railway Company v. Loos
- Wisconsin Central Ltd. v. United States
Source: Supreme Court Database, 2026 Release 01 (data file dated September 8, 2026). Imported into CaseTrail November 5, 2026. Coverage: decisions from the 1946 through 2025 Terms. Methodology · Report an error