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                No. 19-930

                  IN THE

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             CIC SERVICES, LLC,
                                  Petitioner,
                    V.
  INTERNAL REVENUE SERVICE; DEPARTMENT OF
     TREASURY; UNITED STATES OF AMERICA,
                                Respondents.

ON PETITION FOR A WRIT OF CERTIORARI TO THE
      UNITED STATES COURT OF APPEALS
           FOR THE SIXTH CIRCUIT

              REPLY  BRIEF


Adam R. Webber
ELLIOTT, FAULKNER & WEBBER
4244 Indian Ripple Rd.,
Suite 150
Beavercreek, OH 45440
(937) 264-8710

Kenneth A. Lazarus
LAZARUS & ASSOCIATES
1025 Thomas Jefferson St NW
Washington, DC 20007
(202) 295-2330


Patrick Strawbridge
Counsel of Record
CONSOVOY MCCARTHY  PLLC
Ten Post Office Square
8th Floor South PMB #706
Boston, MA 02109
(617) 227-0548
patrick@consovoymccarthy.com

Jeffrey M. Harris
Alexa R. Baltes
CONSOVOY MCCARTHY  PLLC
ANTONIN SCALIA LAW SCHOOL
SUPREME  COURT CLINIC
1600 Wilson Blvd., Ste. 700
Arlington, VA 22209
(703) 243-9423


Attorneys for Petitioner


Date: April 3, 2020

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