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1 [i] (2021)

handle is hein.preview/supctlht0001 and id is 1 raw text is: 







No. 19-930


                   3n Tlje

Oupreme Court of the Muiteb btateo



             CIC SERVICES, LLC,

                                  Petitioner,
                     V.

  INTERNAL  REVENUE  SERVICE; DEPARTMENT
  OF TREASURY; UNITED  STATES OF AMERICA,

                               Respondents.



       On Petition For Writ Of Certiorari
     To The United States Court Of Appeals
             For The Sixth Circuit



         BRIEF OF PATRICK  J. SMITH
             AS AMICUS  CURIAE
        IN SUPPORT   OF PETITIONER



                       PATRICK J. SMITH
                       Counsel of Record
                       IVINS, PHILLIPS & BARKER,
                         CHARTERED
                       1717 K Street, NW
                       Suite 600
                       Washington, DC 20006
                       202-662-3415
                       psmith@ipbtax.com

             COCKLE LEGAL BRIEFS (800) 225-6964
             W WW.COCL{LELE GALBRIEFS.COM

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