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CIC SERVICES, LLC v. I.R.S.

Case No. 3:17-cv-110.

592 F.Supp.3d 677 (2022)

CIC SERVICES, LLC, Plaintiff, v. INTERNAL REVENUE SERVICE, Department of Treasury, and the United States of America, Defendants.

United States District Court, E.D. Tennessee, Northern Division, at Knoxville.

Filed March 21, 2022.

Attorney(s) appearing for the Case

Adam R. Webber, Pro Hac Vice, Beavercreek, OH, E. Jerome Melson, John M. Kizer, Gentry, Tipton & McLemore, PC, Knoxville, TN, Kenneth A. Lazarus, Pro Hac Vice, Lazarus & Associates, Washington, DC, for Plaintiff.

Kyle Lamar Bishop, Richard Jeremy Hagerman, Moira Goodwin, Nishant Kumar, U.S. Department of Justice, Tax Division, Washington, DC, for Defendants.

Elizabeth Johnson Bondurant, Nikole M. Crow, Womble Bond Dickinson (US) LLP, Atlanta, GA, for Amicus The North Carolina Captive Insurance Association.

MEMORANDUM OPINION

Before the Court are the following motions: (1) Plaintiff CIC Services, LLC's ("CIC") motion to reconsider the scope of preliminary injunction (Doc. 87); (2) CIC's motion for summary judgment (Doc. 97); (3) Defendants Internal Revenue Service ("IRS"), Department of Treasury...

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