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1 [i] (2026)

handle is hein.preview/supaphlo0001 and id is 1 raw text is: 














               No. 19-930

                 J  tfly

S$upreme   ECurt  of flye Ufinitb $tates

           CIC  Services, LLC,
                                Petitioner,
                   V.

        Internal Revenue Service,
        Department  of Treasury,
        United States of America,
                             Respondents.

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

       BRIEF  OF AMICUS  CURIAE
    PROFESSOR   KRISTIN E. HICKMAN
      IN SUPPORT  OF PETITIONERS


                 Kristin E. Hickman
                 Counsel of Record
                 University of Minnesota
                 Law  School
                 229 - 19th Avenue South
                 Minneapolis, MN 55455
                 (612) 624-2915
                 khickman@umn.edu

                 Amicus Curiae

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