U.S. Court of Appeals for the Sixth Circuit
Cic Servs., LLC v. Internal Revenue Serv.
Panel
The judges who heard this appeal.
- Judge Eric L. Clay
- Judge John Baylor Nalbandian
Case history
-
May 22, 2019decided Decision issued in Cic Servs., LLC v. Internal Revenue Serv.
Opinions and writings
CLAY, Circuit Judge. *249Plaintiff CIC Services, LLC appeals the district court's November 2, 2017 order granting Defendants' motion to dismiss Plaintiff's complaint for lack of subject matter jurisdiction. Plaintiff's complaint alleges that Defendants' Notice 2016-66, 2016-…
RECOMMENDED FOR FULL-TEXT PUBLICATION Pursuant to Sixth Circuit I.O.P. 32.1(b) File Name: 19a0100p.06 UNITED STATES COURT OF APPEALS FOR THE SIXTH CIRCUIT CIC SERVICES, LLC, ┐ Plaintiff-Appellant, │…
NALBANDIAN, Circuit Judge, dissenting. Ordinarily, administrative law does not intend to leave regulated parties caught between a hammer and an anvil. That is why the Supreme Court has recognized a norm in favor of pre-enforcement judicial review of final agency action. See, e.g. , Abbott Laboratories v. Gardner , 387…