Prof. Hickman Quoted By Tax Notes About Remedies and Precedents In Ongoing CIC Services Case

Prof. Kristin Hickman was quoted extensively in a Tax Notes article, DOJ Urges Restraint on Validity of IRS Microcaptive Notice, about the implications of the Sixth Circuit's decision in Mann Construction Inc. v. United States, No. 21-1500 (6th Cir. Mar. 3, 2022), for ongoing litigation in CIC Services LLC v. IRS, No. 3:17-cv-00110 (E.D. Tenn.). In Mann Construction, citing Prof. Hickman's scholarly work, the Sixth Circuit held that a controversial IRS Notice was procedurally flawed because the IRS did not use notice-and-comment rulemaking procedures under the Administrative Procedure Act in issuing it. The same IRS Notice is at the heart of the litigation in CIC Services, prompting briefing over whether the district court in that case should order the declaratory and injunctive relief sought by the taxpayer. Prof. Hickman was quoted by Tax Notes in explaining how most judges evaluate judicial precedent and the distinction between holdings and dicta, and also describing the remand without vacatur remedy and its application in administrative law cases.