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1 [i] (2021)

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                 No. 19-930


3n the Oupreme   Court of the Uutteb Otate


              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



      BRIEF OF THE  CATO INSTITUTE AS
 AMICUS  CURIAE IN SUPPORT  OF PETITIONER



                         Ilya Shapiro
                           Counsel of Record
                         Trevor Burrus
                         James T. Knight II
                         CATO INSTITUTE
                         1000 Mass. Ave., NW
                         Washington, DC 20001
                         (202) 842-0200
                         ishapiro@cato.org

 February 24, 2020