Overhauled IRS Microcaptive Rules Pass Muster With Judge

By Anna Scott Farrell · March 5, 2026, 6:02 PM EST

Revamped rules requiring taxpayers to disclose certain microcaptive insurance arrangements to the Internal Revenue Service do not violate the Administrative Procedure Act, a Tennessee federal judge found Thursday, saying multiple U.S....

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Documents

Case Information

Case Title

CIC Services, LLC v. Internal Revenue Service et al

Case Number

3:25-cv-00146

Court

Tennessee Eastern

Nature of Suit

Other Statutes: Administrative Procedures Act/Review or Appeal of Agency Decision

Date Filed

April 09, 2025