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1 [i] (2026)

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                No. 19-930

                  IN THE
  *upreme   Court  of tje utniteb *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 THE
  AMERICAN   COLLEGE   OF TAX  COUNSEL
    AS AMICUS  CURIAE  IN SUPPORT  OF
               PETITIONER


                     DAVID W. FOSTER
                     Counsel of Record
                     ARMANDO GOMEZ
                     SANESSA GRIFFITHS
                     SKADDEN, ARPS, SLATE,
                     MEAGHER  & FLOM LLP
                     1440 New York Ave., NW
                     Washington, DC 20005
                     202-371-7000
                     david.foster@skadden.com


          Attorneys for Amicus Curiae