{"argument_date":"2020-12-01T00:00:00Z","arguments":[{"argument_date":"2020-12-01T00:00:00Z","heading":"What happened at the argument","official_detail_url":"https://www.supremecourt.gov/oral_arguments/argument_transcript/2020","official_transcript_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2020/19-930_c07e.pdf","paragraphs":["CIC Services argues the IRS notice is a rule. It claims the agency failed to follow notice-and-comment procedures.","The government argues the notice imposes tax penalties. It claims the Anti-Injunction Act bars the lawsuit.","CIC Services argues the government asks citizens to violate the tax code. It rejects the pay-now-litigate-later approach.","The government argues the complaint seeks to restrain tax collection. It claims this triggers the Anti-Injunction Act."],"reargument":false,"sequence":1,"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 10, lines 25-39","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2020/19-930_c07e.pdf","page_label":"file page 10, lines 25-39"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 10, lines 9-11","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2020/19-930_c07e.pdf","page_label":"file page 10, lines 9-11"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 11, lines 27-53","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2020/19-930_c07e.pdf","page_label":"file page 11, lines 27-53"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 12, lines 27-27","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2020/19-930_c07e.pdf","page_label":"file page 12, lines 27-27"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 12, lines 49-55","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2020/19-930_c07e.pdf","page_label":"file page 12, lines 49-55"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 13, lines 53-55","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2020/19-930_c07e.pdf","page_label":"file page 13, lines 53-55"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 14, lines 17-31","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2020/19-930_c07e.pdf","page_label":"file page 14, lines 17-31"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 14, lines 55-9","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2020/19-930_c07e.pdf","page_label":"file page 14, lines 55-9"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 32, lines 37-43","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2020/19-930_c07e.pdf","page_label":"file page 32, lines 37-43"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 4, lines 11-21","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2020/19-930_c07e.pdf","page_label":"file page 4, lines 11-21"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 4, lines 23-17","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2020/19-930_c07e.pdf","page_label":"file page 4, lines 23-17"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 6, lines 19-31","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2020/19-930_c07e.pdf","page_label":"file page 6, lines 19-31"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 65, lines 31-55","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2020/19-930_c07e.pdf","page_label":"file page 65, lines 31-55"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 68, lines 21-29","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2020/19-930_c07e.pdf","page_label":"file page 68, lines 21-29"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 68, lines 31-27","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2020/19-930_c07e.pdf","page_label":"file page 68, lines 31-27"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 7, lines 27-37","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2020/19-930_c07e.pdf","page_label":"file page 7, lines 27-37"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 71, lines 29-31","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2020/19-930_c07e.pdf","page_label":"file page 71, lines 29-31"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 8, lines 11-27","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2020/19-930_c07e.pdf","page_label":"file page 8, lines 11-27"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 8, lines 53-9","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2020/19-930_c07e.pdf","page_label":"file page 8, lines 53-9"}]}],"caption":"CIC Servs., LLC v. IRS","case_history":[{"changed_at":"2026-08-29T20:06:18.761972Z","explanation":"An official oral-argument transcript was verified.","status":"argued"},{"changed_at":"2026-08-29T20:06:18.777627Z","explanation":"An official oral-argument transcript was verified.","status":"argued"},{"changed_at":"2026-08-29T23:56:29.008225Z","explanation":"An official Court opinion was verified.","status":"decided"}],"case_status":"decided","dek":"CIC Services seeks to challenge IRS reporting rules without paying first. The government argues the Anti-Injunction Act bars such suits.","dek_sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 32, lines 37-43","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2020/19-930_c07e.pdf","page_label":"file page 32, lines 37-43"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 4, lines 23-17","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2020/19-930_c07e.pdf","page_label":"file page 4, lines 23-17"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 65, lines 31-55","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2020/19-930_c07e.pdf","page_label":"file page 65, lines 31-55"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 68, lines 31-27","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2020/19-930_c07e.pdf","page_label":"file page 68, lines 31-27"}],"dispositions":[],"latest_court_document_date":"2020-12-01T00:00:00Z","maturity":"post_opinion","official_detail_url":"https://www.supremecourt.gov/oral_arguments/argument_transcript/2020","official_disposition_urls":["https://www.supremecourt.gov/opinions/20pdf/593us1r34_mlho.pdf"],"official_docket_url":"https://www.supremecourt.gov/docket/docketfiles/html/public/19-930.html","primary_docket":"19-930","revisions":[{"correction_note":"Rewritten to the concise citizen-facing editorial standard.","created_at":"2026-08-30T17:21:32.422417Z","maturity":"post_opinion","revision_number":1},{"correction_note":"Migrated to the dated official Court activity contract without model use.","created_at":"2026-09-05T03:22:24Z","maturity":"post_opinion","revision_number":2}],"schema_version":"1.1","sections":[{"heading":"What this case is about","paragraphs":["CIC Services wants to invalidate IRS guidance. The IRS wants to enforce the rules. The dispute centers on the Anti-Injunction Act."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 32, lines 37-43","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2020/19-930_c07e.pdf","page_label":"file page 32, lines 37-43"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 4, lines 23-17","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2020/19-930_c07e.pdf","page_label":"file page 4, lines 23-17"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 65, lines 31-55","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2020/19-930_c07e.pdf","page_label":"file page 65, lines 31-55"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 68, lines 31-27","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2020/19-930_c07e.pdf","page_label":"file page 68, lines 31-27"}]},{"heading":"How the case got here","paragraphs":["The Supreme Court heard oral argument in this case on December 1, 2020."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 4, lines 11-21","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2020/19-930_c07e.pdf","page_label":"file page 4, lines 11-21"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 71, lines 29-31","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2020/19-930_c07e.pdf","page_label":"file page 71, lines 29-31"}]},{"heading":"What each side wants","paragraphs":["CIC Services wants to invalidate the IRS notice. It seeks an injunction against enforcement.","The IRS wants to enforce the reporting rules. It seeks dismissal of the lawsuit."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 32, lines 37-43","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2020/19-930_c07e.pdf","page_label":"file page 32, lines 37-43"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 4, lines 23-17","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2020/19-930_c07e.pdf","page_label":"file page 4, lines 23-17"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 65, lines 31-55","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2020/19-930_c07e.pdf","page_label":"file page 65, lines 31-55"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 68, lines 31-27","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2020/19-930_c07e.pdf","page_label":"file page 68, lines 31-27"}]},{"heading":"What each side says","paragraphs":["CIC Services argues the IRS violated the APA. It claims the agency skipped required rulemaking.","The IRS argues the Anti-Injunction Act applies. It claims the suit restrains tax collection."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 32, lines 37-43","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2020/19-930_c07e.pdf","page_label":"file page 32, lines 37-43"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 4, lines 23-17","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2020/19-930_c07e.pdf","page_label":"file page 4, lines 23-17"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 65, lines 31-55","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2020/19-930_c07e.pdf","page_label":"file page 65, lines 31-55"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 68, lines 31-27","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2020/19-930_c07e.pdf","page_label":"file page 68, lines 31-27"}]},{"heading":"What the justices asked","paragraphs":["Justice Breyer asked why the taxpayer cannot request a rulemaking. He questioned the specific problem with the current route.","Chief Justice Roberts asked if Congress can label penalties as taxes. He questioned the authority to define the term."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 10, lines 25-39","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2020/19-930_c07e.pdf","page_label":"file page 10, lines 25-39"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 10, lines 9-11","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2020/19-930_c07e.pdf","page_label":"file page 10, lines 9-11"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 11, lines 27-53","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2020/19-930_c07e.pdf","page_label":"file page 11, lines 27-53"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 12, lines 27-27","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2020/19-930_c07e.pdf","page_label":"file page 12, lines 27-27"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 12, lines 49-55","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2020/19-930_c07e.pdf","page_label":"file page 12, lines 49-55"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 13, lines 53-55","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2020/19-930_c07e.pdf","page_label":"file page 13, lines 53-55"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 14, lines 17-31","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2020/19-930_c07e.pdf","page_label":"file page 14, lines 17-31"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 14, lines 55-9","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2020/19-930_c07e.pdf","page_label":"file page 14, lines 55-9"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 6, lines 19-31","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2020/19-930_c07e.pdf","page_label":"file page 6, lines 19-31"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 68, lines 21-29","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2020/19-930_c07e.pdf","page_label":"file page 68, lines 21-29"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 7, lines 27-37","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2020/19-930_c07e.pdf","page_label":"file page 7, lines 27-37"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 71, lines 29-31","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2020/19-930_c07e.pdf","page_label":"file page 71, lines 29-31"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 8, lines 11-27","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2020/19-930_c07e.pdf","page_label":"file page 8, lines 11-27"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 8, lines 53-9","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2020/19-930_c07e.pdf","page_label":"file page 8, lines 53-9"}]},{"heading":"Why it matters","paragraphs":["This case defines when taxpayers can challenge IRS rules. It determines if the Anti-Injunction Act blocks all such suits. It affects the balance between agency power and judicial review."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 32, lines 37-43","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2020/19-930_c07e.pdf","page_label":"file page 32, lines 37-43"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 4, lines 23-17","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2020/19-930_c07e.pdf","page_label":"file page 4, lines 23-17"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 65, lines 31-55","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2020/19-930_c07e.pdf","page_label":"file page 65, lines 31-55"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 68, lines 31-27","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2020/19-930_c07e.pdf","page_label":"file page 68, lines 31-27"}]},{"heading":"What happens next","paragraphs":["This article currently covers the argument record. Use the official docket link for later case activity."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 10, lines 25-39","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2020/19-930_c07e.pdf","page_label":"file page 10, lines 25-39"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 10, lines 9-11","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2020/19-930_c07e.pdf","page_label":"file page 10, lines 9-11"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 11, lines 27-53","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2020/19-930_c07e.pdf","page_label":"file page 11, lines 27-53"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 12, lines 27-27","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2020/19-930_c07e.pdf","page_label":"file page 12, lines 27-27"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 12, lines 49-55","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2020/19-930_c07e.pdf","page_label":"file page 12, lines 49-55"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 13, lines 53-55","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2020/19-930_c07e.pdf","page_label":"file page 13, lines 53-55"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 14, lines 17-31","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2020/19-930_c07e.pdf","page_label":"file page 14, lines 17-31"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 14, lines 55-9","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2020/19-930_c07e.pdf","page_label":"file page 14, lines 55-9"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 4, lines 11-21","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2020/19-930_c07e.pdf","page_label":"file page 4, lines 11-21"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 6, lines 19-31","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2020/19-930_c07e.pdf","page_label":"file page 6, lines 19-31"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 68, lines 21-29","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2020/19-930_c07e.pdf","page_label":"file page 68, lines 21-29"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 7, lines 27-37","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2020/19-930_c07e.pdf","page_label":"file page 7, lines 27-37"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 71, lines 29-31","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2020/19-930_c07e.pdf","page_label":"file page 71, lines 29-31"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 8, lines 11-27","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2020/19-930_c07e.pdf","page_label":"file page 8, lines 11-27"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 8, lines 53-9","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2020/19-930_c07e.pdf","page_label":"file page 8, lines 53-9"}]}],"slug":"2020-19-930-cic-servs-llc-v-irs","term":"2020","title":"Can taxpayers sue the IRS before paying disputed penalties?","title_sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 32, lines 37-43","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2020/19-930_c07e.pdf","page_label":"file page 32, lines 37-43"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 4, lines 23-17","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2020/19-930_c07e.pdf","page_label":"file page 4, lines 23-17"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 65, lines 31-55","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2020/19-930_c07e.pdf","page_label":"file page 65, lines 31-55"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 68, lines 31-27","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2020/19-930_c07e.pdf","page_label":"file page 68, lines 31-27"}],"topics":[],"undated_disposition_date_fallback":"latest_argument_date","updated_at":"2026-09-05T03:22:24Z"}