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1 [i] (2021)

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                 No. 19-930


                   IN THE
    6upreme   Court of the niteb 6tate,


              CIC SERVICES, LLC,
                           Petitioner,
                     V.
       INTERNAL REVENUE SERVICE, ET AL.,
                           Respondent.


         On Writ of Certiorari to the
       United States Court of Appeals
            for the Sixth Circuit


  BRIEF OF  NATIONAL  TAXPAYERS UNION
      FOUNDATION   AS AMICUS  CURIAE
        IN SUPPORT  OF PETITIONER


                    JOSEPH D. HENCHMAN*
                      *Counsel of Record
                    NATIONAL TAXPAYERS
                    UNION FOUNDATION
                    122 C Street N.W. #650
                    Washington, DC 20001
                    (703) 683-5700
                    jbh@ntu.org
July 22, 2020       Counsel for Amicus Curiae

WILSON-EPES PRINTING CO., INC. - (202) 789-0096 - WASHINGTON, DC 20002