JUDGMENT ISSUED.

Judgment REVERSED and case REMANDED. Kagan, J., delivered the <a href = 'https://www.supremecourt.gov/opinions/20pdf/19-930_d1o3.pdf'>opinion</a> for a unanimous Court. Sotomayor, J., and Kavanaugh, J., filed concurring opinions.

Argued. For petitioner: Cameron T. Norris, Arlington, Va. For respondents: Jonathan C. Bond, Assistant to the Solicitor General, Department of Justice, Washington, D. C.

CIRCULATED

The record received from the U.S.C.A. 6th Circuit has been electronically filed.

Reply of petitioner CIC Services, LLC filed.

Record requested from the U.S.C.A. 6th Circuit.

SET FOR ARGUMENT on Tuesday, December 1, 2020.

Brief amici curiae of Former Government Officials filed.

Motion for leave to file amicus brief out of time filed by Partnership for Conservation GRANTED.

Motion for leave to file amicus brief filed by Institute for Free Speech GRANTED.

Brief of respondent Internal Revenue Service filed.

Motion to dispense with printing the joint appendix filed by petitioner GRANTED.

Brief amicus curiae of Professor Bryan T. Camp filed.

Motion for leave to file amicus brief out of time filed by Partnership for Conservation (7/31/2020).

Brief amicus curiae of National Taxpayers Union Foundation filed.

Brief amici curiae of Alabama Captive Insurance Association, Inc., et al. filed.

Brief amicus curiae of Kristin E. Hickman filed.

Motion for leave to file amicus brief filed by Institute for Free Speech (7/31/2020).

Brief amici curiae of National Federation of Independent Business Small Business Legal Center, et al. filed.

Brief amicus curiae of American College of Tax Counsel filed.

Brief amicus curiae of Chamber of Commerce of the United States of America filed.

Brief amicus curiae of Americans for Prosperity Foundation filed.

Brief amicus curiae of Patrick J. Smith filed.

Brief of petitioner CIC Services, LLC filed.

Brief amicus curiae of Center for Taxpayer Rights filed.

Motion to dispense with printing the joint appendix filed by petitioner CIC Services, LLC.

Blanket Consent filed by Petitioner, CIC Services, LLC

Joint motion of the parties to extend the time to file the briefs on the merits granted. The time to file the joint appendix and petitioner's brief on the merits is extended to and including July 15, 2020. The time to file respondents' brief on the merits is extended to and including September 8, 2020.

Joint motion of the parties for an extension of time to file the briefs on the merits filed.

Petition GRANTED.

DISTRIBUTED for Conference of 5/1/2020.

DISTRIBUTED for Conference of 4/24/2020.

Reply of petitioner CIC Services, LLC filed.

Brief of respondent Internal Revenue Service in opposition filed.

Brief amicus curiae of Kristin E. Hickman filed.

Brief amicus curiae of Chamber of Commerce of the United States of America filed.

Brief amicus curiae of The Cato Institute filed.

Brief amici curiae of Kentucky Captive Association, Inc., et al. filed.

Brief amicus curiae of Americans for Prosperity Foundation filed.

Motion to extend the time to file a response is granted and the time is extended to and including March 25, 2020.

Brief amicus curiae of Patrick J. Smith filed.

Motion to extend the time to file a response from February 24, 2020 to March 25, 2020, submitted to The Clerk.

Brief amicus curiae of Tax Clinic at the Legal Services Center of Harvard Law School filed.

Brief amicus curiae of American College of Tax Counsel filed.

Petition for a writ of certiorari filed. (Response due February 24, 2020)

Application (19A440) granted by Justice Sotomayor extending the time to file until January 17, 2020.

Application (19A440) to extend further the time from January 3, 2020 to January 17, 2020, submitted to Justice Sotomayor.

Application (19A440) granted by Justice Sotomayor extending the time to file until January 3, 2020.

Application (19A440) to extend the time to file a petition for a writ of certiorari from November 26, 2019 to January 3, 2020, submitted to Justice Sotomayor.