Document: 542 U.S. 88 HIBBS, DIRECTOR, ARIZONA DEPARTMENT OF REVENUEv.WINN ET AL. No. 02-1809. Supreme Court of United States. Argued January 20, 2004. Decided June 14, Plaintiffs-respondents, Arizona taxpayers, filed suit in federal court against the Director Arizona's Department Revenue (Director) seeking to enjoin operation Ariz. Rev. Stat. Ann. §43-1089 on Establishment Clause grounds. law authorizes an income-tax credit for payments nonprofit "school tuition organizations" (STOs) that award scholarships students private elementary or secondary schools. Section 43-1089 provides STOs may not designate schools "discriminate basis race, color, handicap, familial status national origin," § 43-1089(F), but does preclude from designating provide religious instruction give religion-based admissions preferences. The District granted Director's motion dismiss ground Tax Injunction Act (TIA), 28 U. S. C. 1341, barred suit. TIA prohibits lower courts restraining "the assessment, levy collection any tax under State where a plain, speedy and efficient remedy be had such State." Ninth Circuit reversed, holding bar federal-court actions challenging state credits. Held: 1. rejects respondents' contention certiorari petition was jurisdictionally untimely 2101(c) this Court's Rule 13.3. instructs must "within ninety days after entry . judgment," 13.3 elaborates statute's instruction. More than 90 elapsed between date first entered judgment filed. That time lapse, respondents assert, made filing 13.3's sentence: "[T]he file runs order sought reviewed." Moreover, submit, because no party petitioned rehearing, extended periods prescribed by Rule's second sentence never came into play. This case, however, did follow typical course. Circuit, its own initiative, recalled mandate ordered parties brief question whether case should reheard en banc. order, holds, suspended judgment's finality §2101(c), just as timely rehearing would court's appropriate decision consider late-filed petition, see Missouri v. Jenkins, 495 33, 49. Appeals' raised modify alter parties' rights; thus, while court-initiated briefing pending, there "judgment" reviewed. See, e.g., id., at 46. statute it within denied Were read 13 sole guide, so only party's could reset 90-day count, lose sight congressional objective underpinning §2101(c): An appellate final adjudication, Congress indicated, marks which period begins run. takes priority over "procedural rules adopted orderly transaction business." Schacht States, 398 58, 64. Because has jurisdiction. Pp. 96-99. 2. 99-112. (a) To determine bars litigation, is appropriate, first, identify relief sought. Respondents seek prospective only: injunctive prohibiting allowing taxpayers utilize make grants; declaration §43-1089, face applied, violates Clause; inform all funds their possession order's paid general fund. Taking account nature requested, reaches dispositive seeks "enjoin, suspend restrain law," §1341. answer turns meaning term "assessment" employed TIA. For Internal Code (IRC) purposes, assessment involves "recording" amount taxpayer owes Government. 26 6203. focus word isolation, follows cardinal rule statutory language context." General Dynamics Land Systems, Inc. Cline, 540 581, 596. In generally, closely tied tax, i. e., official recording liability triggers efforts. Complementing stated, superfluities interpret effectuate provisions, part rendered superfluous. If, asserts, "assessment," itself, signified entire taxing plan, need words "levy" "collection"; alone, do necessary work. States Galletti, 541 114, Government clear that, IRC definition, serves trigger describe synonymous with taxation nor disassociate company ("levy collection") keeps. Instead, accord understanding, related term's collection-propelling function. 99-102. (b) modeled 1341 earlier statutes similar import, turn paralleled provisions proscribing state-court local taxes. drew particularly Anti-Injunction (AIA), "any court" entertaining brought "for purpose [federal] tax." 7421(a). recognized, AIA's text, measure twin purposes: It responds Government's assess collect taxes expeditiously minimum preenforcement judicial interference; requires legal right disputed sums determined refund E. g., Bob Jones Univ. Simon, 416 725, 736. Lower have similarly comprehended Just AIA shields collections injunctions, restraints. both 7421(a) directed pursue suits instead attempting collections. Third-party stop (or contest validity) imposed plaintiffs were outside Congress' purview. TIA's legislative history shows enacting statute, focused who avoid paying bill pursuing challenge route other one specified authority. Nowhere announce sweeping direction prevent interference aspects administration. foregoing understanding purposes underpins previous applications statute. e. California Grace Brethren Church, 457 393, 408-409. Id., 410, distinguished. Contrary assertion, Arkansas Farm Credit Servs. Central Ark., 520 821; National Private Truck Council, Oklahoma Comm'n, 515 582; Fair Assessment Real Estate Assn., McNary, 454 100; Rosewell LaSalle Nat. Bank, 450 503, hold administration matters kept entirely free "interference." Like those cases fall 1341's undisputed compass: All involved mounted litigation gain taxes). Federal-court relief, therefore, operated reduce flow revenue. Those decisions are fairly portrayed cut loose secure, state-revenue-protective moorings. U.S., 410. interpreted applied wrote address, orders enabling them harmoniously conditioning jurisdictional availability "a remedy" court. inspected designed universe sue State, tailor-made taxpayers. 411. 102-108. (c) well, been instituting taxes, third constitutional challenges benefits forum. Further, numerous decisions—including reviewing judgments—have reached merits third-party without mentioning Byrne Public Funds Schools New Jersey, 442 907; Griffin School Bd. Prince Edward Cty., 377 218. Consistent decades-long prevailing issue, proceed impediment. 108-112. 307 F. 3d 1011, affirmed. GINSBURG, J., delivered opinion Court, STEVENS, O'CONNOR, SOUTER, BREYER, JJ., joined. concurring opinion, post, p. 112. KENNEDY, dissenting REHNQUIST, SCALIA THOMAS, joined, 113. CERTIORARI TO THE UNITED STATES COURT APPEALS FOR NINTH CIRCUIT. Terry Goddard, Attorney Arizona, argued cause petitioner. With him briefs Mary O'Grady, Solicitor General, Paula Bickett, Joseph Kanefield, Special Assistant General. Deputy Hungar amicus curiae urging reversal. Olson, O'Connor, Kent L. Jones, Kenneth Greene. Marvin Cohen respondents. Paul Bender Steven R. Shapiro.* JUSTICE GINSBURG Court. 1 credits organizations educational grants children attending See (West Supp. 2003). Plaintiffs below, here, action 43-1089, operation, presented (TIA Act), Plaintiffs-respondents liability. Nor they impede receipt revenues. Their suit, we hold, kind proscribes. 2 spanning near half century, system, including entertained authorized law, conceiving barrier. On occasion squarely confront confirm authority exercised cases. 3 hardly ancient once bent maintaining racial segregation public schools, allocating resources disproportionately benefit white detriment black students, fastened promising means circumvent Brown Board Education, 347 483 (1954). courts, among them, adjudicated ensuing challenges, instituted 42 1983, upheld Constitution's equal protection requirement. 218, 233 (1964) (faced unconstitutional closure county contributions segregated require fund nondiscriminatory schools), rev'g 322 2d 332, 343-344 (CA4 1963) (abstention required until validity grants, credits, public-school closing), aff'g Allen County 198 497, 503 (ED Va. 1961) (county enjoined providing support exclude based race remain closed), 207 349, 355 1962) (closure enjoined). also Moton Lambert, 508 367, 368 (ND Miss. 1981) (challenge exemptions racially discriminatory court). 4 instant petitioner Hibbs, Revenue, argues, effect, wrong civil-rights TIA, maintains, trumps 1983; Act, according petitioner, systems, even when challengers endeavoring matter State's revenues lowered prevail. alleged bar, asserts existed since enactment 1937, imagined jurists pathmarking cited, defendants cases, litigants every interest defeating adjudicatory Our prior command respect, urges, constitute mere "sub silentio holdings." Reply Brief Petitioner 8. We reject assessment. 5 examine scope used intended insulate laws negative impact collection. Concluding implicates neither conception underlying affirm Appeals. 6 * 2003) incompatible Clause. contribute money (STOs). STO organization directs moneys, form scholarship enrolled disburse least percent received, allow donors direct individual name dependents, two whose will receive funds, origin." §§ 43-1089(D)-(F). precluded preference religion affiliation. When donate qualified STO, allows calculating liability, up $500 donation $625 married couple jointly, 43-1089(A)(2)). 7 gives election. They (or, joint-return filers, $625) Revenue. As long more total costless. 8 3-to-2 vote, rejected facial before went effect. Kotterman Killian, 193 273, 972 P. 606 (1999) (en banc). took special discretionary invoking original 277, 2d, 610. Kotterman, undisputed, preclusive effect as-applied different plaintiffs. 9 Respondents' complaint "authorizes formation agencies distribution particular denomination denomination." Complaint ¶ 13, App. 10. declaratory requiring pay still "into fund." 7-8, 15. 10 moved action, relying reads entirety: 11 "The district shall enjoin, 1341. 12 assert enjoining interfere He urged injunction "under law." Agreeing Director, held dismissal Pet. Cert. 31. Appeals granting prohibited [TIA]." Winn 1017 (2002). Far "adversely affect[ing] state's ability raise revenue," observed, requested [respondents] ... result receiving benefit." 1017, 1018. certiorari, 539 986 (2003), view division Compare 3d, ACLU Foundation Bridges, 334 416, 421-423 (CA5 system declared unconstitutional). now Circuit. II 14 Before reaching address our Rules. Opposition 8-13. judgment." elaborates: 15 writ reviewed, issuance equivalent practice). But if party, (whether joined rehearing) denial or, granted, subsequent 16 missed deadlines: filed, rendering Rule; 17 Appeals, motion, conclude, 2101(c), would, petition. Young Harper, 143, 147, n. (1997) (appeals agreed petition; timeliness measured disposed petition), 49 (1990) ("The applying tolled appears amended solely extending time."). 18 A entertain direction, share key characteristic: three rights. 46 ("A operates judgment, pending further determination modified adjudication rights parties" (quoting Banking Neb. Pink, 317 264, 266 (1942) (per curiam) (alterations original))). words, "while [a] pending," considering, ordered, "there `judgment' 19 light, timely. yet passed panel opinion. 2101(c)'s limit expired, clock left unresolved judgment. genuinely critical treat denying banc entered. thus 20 2101(c): allowed 64 (1970). court-created fail anticipate unusual circumstances fit securely compass, controls decision. Kontrick Ryan, 443, 453 (2004) ("`[I]t axiomatic' [court-prescribed procedural rules] `do create withdraw jurisdiction.'" Owen Equipment & Erection Co. Kroger, 437 365, 370 (1978))). jurisdiction decide III 21 falls prohibition, only. Specifically, requests "injunctive [the Director] A. denomination, selected religion." 7, ask "declaration applied," "by affirmatively authorizing use discriminate Ibid. Finally, "[a]n [such] law"? TIA.1 22 (IRC), "essentially bookkeeping notation." Laing 423 161, 170, (1976). 6201(a) Secretary Treasury "to assessments title." office accordance regulations Secretary." 6203.2 M. Saltzman, IRS Practice Procedure 10.02, pp. 10-4 10-7 (2d ed. 1991) (when Service (IRS) signs "summary list" record act occurred Code").3 23 however. context [since] phrase gathers around it." 596 (internal quotation omitted). 24 complements principle context. 2A N. Singer, Statutes Statutory Construction 46.06, 181-186 (rev. 6th 2000) construed given inoperative superfluous, void insignificant ." (footnotes omitted)). "[t]he plan scheme fixed upon charging taxing," Webster's International Dictionary English Language 166 1934)), 25 Earlier Term, 114 (2004), identified "two important consequences" IRS' assessment: employ administrative enforcement methods liens levies outstanding tax," 6321-6327, 6331-6344; either administratively `proceeding court' [from years] years assessment," 6501(a), 6502(a). O. T. 2003, 02-1389, 15-16. Galletti taxation. keeps.4 IV "statutes import," turn, "actions taxes." Rep. 1035, 75th Cong., 1st Sess., (1937) (hereinafter Rep.). composing 1867 measure, sometimes called Mar. 2, 1867, ch. 169, 10, 475, codified Jefferson Acker, 527 423, 434-435 (1999). While "apparently recorded history," 736 (1974), possible interference"; "`require[s] refund,'" ibid. Enochs Williams Packing Nav. Co., 1, (1962)).5 McGlotten Connally, 338 448, 453-454 (DC 1972) (three-judge court) (§ fraternal nonwhites membership, plaintiff "does his he revenue collectible States" (footnote omitted)); Analysts Advocates Shultz, 376 889, 892 1974) (Section ruling contributors political candidate committees gift excess $3,000 ceiling; "precludes taxes," proscription apply "plaintiffs Commissioner collecting rather additional mandates (emphases original)).6 27 plaintiffs, McGlotten, Supp., 453-454, Analysts, 892, explained, silent regard. expressly restrict relating Rep., Senate Report commented related, objectives: (1) eliminate disparities court—usually out-of-state corporations asserting diversity jurisdiction—and recourse generally litigate later; (2) aid injunction, withholding large sums, thereby disrupting government finances. 1-2; Fallon, D. Meltzer, Shapiro, Hart Wechsler's Federal Courts System 1173 (5th (citing 522-523, nn. 28-29, (1981)). County, S., 435 (observing "shaped barring anticipatory collector initiating proceedings"). short, trained attention "federal-court administration." 20; 123.7 29 Act's set out above 393 (1982), example, recognized principal "limit drastically" [state] 408-409 Rosewell, 522). True, referred disruption "state administration," specifically relation revenue." 410 Perez Ledesma, 401 82, 128, (1971) (Brennan, part)). complainants Church several churches unemployment compensation them. 398. bypassed remedies, exactly what ward off. dissent endeavor reconstruct precedent proposition totally immunizes review "all administration, 123-124. unavailing issue administration" appear. 30 invokes keep 17-21; 124-125. 821, 824 (corporations chartered claimed exemption sales income taxation); 582, 584 (1995) (action nonresident motor carriers); 100, 105-106 (1981) (taxpayers, alleging unequal real property, sought, inter alia, damages overassessments); 510 (state taxpayer, her property inequitably assessed, refused taxes).8 31 ("If available test assessments, might thrown disarray, escape ordinary requirements law. During pendency challenged obstructed, consequent damage budget, perhaps shift risk insolvency." part) added))); 527-528 compelling these considerations [identified Justice Brennan Perez] underscored dependency budgets revenues.... readily appreciate difficulties encountered substantial portion rightful actions.").9 32 sum, supra, 105-106. State. Rather, 528 ("Illinois' owners protest `plain, remedy' [TIA]"); 411 ("[A] efficient' `provides "full hearing determination" she objections tax.'" 514)).10 V 33 Relevant distinction claims enlarge receipts, Seventh Judge Easterbrook trenchantly: 34 "Although concluded applies touching subject supports interpretation. text suggest tread lightly issuing governments ensure states' opportunity present defenses imposition filled concern judgments emptying coffers access obtain remedies unavailable resident There articulated about courts' flogging Dunn Carey, 808 F.2d 555, 558 (1986) (emphasis added). 35 Second Friendly expressed 1341: 36 [TIA's] lead us conclude speaking `collection,' referring levy, distress execution produce directly, indirectly through coercive power. thinking repeatedly using questions going them...." Wells Malloy, 74, 77 (1975) 37 re Jackson 834 150, 151-152 (CA8 1987) "§ inapplicable efforts opposed inhibit taxes").11 38 907 (1979), summarily 590 514 (CA3 1979) deduction nonpublic Clause), 444 F.Supp. 1228 (NJ 1978); Franchise Americans Schools, 419 890 (1974) (summarily affirming district-court striking down provided reductions sending schools); Committee Ed. Religious Liberty Nyquist, 413 756 (1973) parents relevant 350 655 (SDNY court); Grit Wolman, 901 (1973), Kosydar 353 744, 755-756 (SD Ohio expenses children's enrollment violate Clause); Finlator Powers, 902 1158 1990) exempting Christian Bibles, holy books religions books, Luthens Bair, 788 1032 Iowa 1992) textbook purchases Minnesota Civil Liberties Union Roemer, 452 1316 (Minn. 1978) school claim transportation Clause).12 39 40 procession rationally distinguishable one, member ever objection caused want Mueller Allen, 463 388 (1983) send parochial Byrne, 890; Liberty, 756; 901; Griffin, impediment.13 41 reasons Affirmed. Notes: Briefs ofamici reversal et al. Bill Lockyer, California, Manuel Mederios, Andrea Lynn Hoch, Chief David Chaney, Senior Randall Borcherding, Supervising Kristian Whitten, Anabelle Rodríguez, Puerto Rico, Attorneys respective jurisdictions follows: William H. Pryor, Jr., Alabama, Gregg Renkes Alaska, Mike Beebe Arkansas, Ken Salazar Colorado, Jane Brady Delaware, Charles J. Crist, Florida, Thurbert Baker Georgia, Douglas B. Moylan Guam, Mark Bennett Hawaii, Lawrence G. Wasden Idaho, Lisa Madigan Illinois, Steve Carter Indiana, Thomas Miller Iowa, Richard Ieyoub Louisiana, Rowe Maine, Curran, Maryland, Reilly Massachusetts, Michael Cox Michigan, Moore Mississippi, Jeremiah W. (Jay) Nixon Missouri, McGrath Montana, Brian Sandoval Nevada, Peter Heed Hampshire, Harvey Patricia Madrid Mexico, Eliot Spitzer York, Wayne Stenehjem North Dakota, Jim Petro Ohio, Hardy Myers Oregon, Fisher Pennsylvania, Patrick Lynch Rhode Island, Henry McMaster South Carolina, Long Summers Tennessee, Greg Abbott Texas, Shurtleff Utah, Jerry Kilgore Virginia, Christine Gregoire Washington, Darrell V. McGraw, West Peggy Lautenschlager Wisconsin; Council Governments Ruda James I. Crowley; Honorable Trent Franks Benjamin Bull. affirmance NAACP Legal Defense Educational Fund, Inc., Elaine Theodore Shaw, Norman Chachkin. Separation Ayesha Khan, Elliot Mincberg, Judith Schaeffer. taxation, includes Wright, Miller, Cooper, 4237, 643-644 1988) ("Local them."); ("For uniformly collected `under law.'") 301.6203-1 Regulations states accomplished "assessment officer signing summary which, "through supporting records," "identification character taxable period, applicable, assessment." CFR (2003) variety ways property-tax setting, usually refers process assigns value personal property. See,e. Schoettle, Local Taxation: Law Policy Multi-Jurisdictional Taxation 799 ("ASSESSMENT—The putting percentage values. valuation ordinarily done official, `assessor' `tax assessor,' hire professional actual valuations."); Black's 112 (7th 1999) (defining as, alia: "Official <assessment beach house>.—Also termed Cf. APPRAISAL."). Powell, Property 39.02 (M. Wolf 2000). calculate owed, assessor multiplies assessed rate. Werner, 534 (11th 2002). Income contrast, typically self-assessed anyone return unlikely forget, authority, calculation owed. "self-assessment," technical term; indicates, executes formal minds hand, twice suggests proper definition taxing."Post, 117. disconnect sets motion. 117-119. mind triggering collections,i. attempts revenue, borne clause 7421(a), added 1966: "whether person whom assessed." (Emphasis added.) incorrectly ranksSouth Carolina Regan, 465 367 (1984), Advocates. Post, 120-121. 122. latter decisions, notes, aimed receipts: violation Tenth Amendment exemption," 120, certain state-issued bonds. unique exercise case. 381. differs significantly Johnson part: restrainthe of, compliance with," public-utility rate regulatory bodies. 1342 prohibit laws; rather, proscribes regimes needed revenue—i. agrees, safeguards another vital interest: means. 21;post, 125. Respondents, asked law— disagreement 2003), whether, Constitution. 94-95. doubt equipped adjudicate. note, furthermore, relied "principles comity," 26, arrest countermand SeeFair 107-108 (Missouri increased Great Lakes Dredge Dock Huffman, 319 293, 296-299 (1943) (plaintiffs Louisiana's tax). "ignor[ing]" "plain, proviso, charges,post, 121, agree "codified exception" Act. swift resist dependent discretion, qualify fitting taxpayer's remedy. 96. conflict sister Circuits, odds opinions, Fifth inACLU F.3d recently way here. Bridges activities Louisiana statutes. line "assessment, collection" allegedly exemptions. Reversing, ruled unconstitutional. 421-423. refer four lending some drawn attacks augment 8-9 Kraebel York City Dept. Housing Preservation Development, 959 395 (CA2 1992); Colonial Pipeline Collins, 921 1237 (CA11 1991); Gillis, 836 1001 (CA6 1988); Brewers Perez, 592 1212 (CA1 1979)). Amicus Curiae 14-15. lightening burdens. abatement scheme. F.2d, 400. court-ordered redistribution Georgia's ad valorem reduced plaintiff's bill, implicated bar. 1243. observe, broadly: "[The] clearly [TIA] interfering sensitive peculiarly concerns surrounding schemes." 1242. unlike Pipeline, action. declined "[w]hether actually relief," noted enhance nonetheless not, language, limited 1005 original). concerned Butler 48 U.S.C. §872, analog applicable Rico. Ordering jurisdiction, rested construction, "underl[ying]" comity concerns, stating: "[A]n Commonwealth officials legislature seen impose citizens strikes inappropriate involvement management fiscal operations." 1214-1215. desegregation last resort, asserted increase in, levies, amounts exceeding ceiling SeeMissouri 57 (1990); Liddell 731 1294, 1320 1984) banc); cf. (1964). Controversial be, 65-81 (KENNEDY, judgment), noteworthy counsel, confirming court, arbiters."Post, underscore adjudications great moment discerning barrier, 93-94, cannot written off reflecting nothing "unexamined custom," unthinking "habit," 126. 43 concurring. 44 Part dissent, KENNEDY observes "years unexamined habit courts" lessen obligation correctly emphasis, prolonged silence response settled interpretation powerful quo. matters, restraint strongly counsels waiting take initiative modifying judges relied. BedRoc Limited, LLC 176, 192 (STEVENS, dissenting); Election Comm'n NRA Political Victory 513 88, 100-105 (1994) Fink, 89, 101-103 (1987) Runyon McCrary, 427 160, 189-192 (1976) concurring). dictionary doctrine stare decisis, wins. fine I join reservation, consistent views. 45 CHIEF JUSTICE, SCALIA, THOMAS join, dissenting. skepticism vindicate wrongs. Two points treats diminished disfavored powers, merely text. First, analysis contrasts literal reading terms. Second, assertion histories conclusion "[t]hird-party purview" anti-injunction provision modeled, ante, 104, sources, previously light points, today's probably attributed candidly animates it. 93 (noting "upheld requirement" circumvented (1954), manipulating laws). concern, seems, arbiters, counterparts. due respect this. Dismissive treatment unjustified express terms, safeguard: lifts intervention speedy, remedy." 47 deserve, disagree majority's superseding balance federal- adjudication. majority 96-99, submit respectful Today considered giving statutorily mandated dating back almost 50 years, proceeded challenges; recent said applicable. Compare, (1983); (1973); 218 (1964), with, La. 2003); 1988). custom favors position, latter. careful explanation necessary; end understood terms alone. presented—whether credit—requires inquiries. defined. suspend, isolated (Code), 434 specifies, (first 475). discernible reference sections. seq. 51 Chapter 63 Title addresses sheds Code. 6201 [of Service] title...." §6201(a). Further provides, ...." 6201(a)(1). 6203 forth method making 52 Taken together, establish encompass ultimate `assessment,' essentially notation, delegate establishes rolls"). Whether (today, Commissioner) makes self-reported chooses rely (e. via audit) irrelevant. rolls itself 53 provision, supra; incorporates same terminology provision; employs purpose. sensible, then, Code's term. Lorillard Pons, 575, 581 (1978) ("[W]here, adopts new incorporating sections normally can presumed knowledge incorporated insofar affects statute"). estimate someone, 1015 (CA9 2002), placed reliance definition. misplaced; unless advantage interpretive guidance lost. 54 Furthermore, defined way. enacted; consideration, verb form, "assess"; examined One alternative definitions quite relevant—"(2) fix (damages, fine, etc.)." Random House (1979). Further: 55 "Had panel] looked lay dictionary, [it] found contrary preferred, `the taxing.' Had treatises dictionaries much broader definition.... Even code broad `assessment.'" 321 911, 912 (Kleinfeld, 56 Guided Code, minimum, taxpayers' rolls. though state-law evenly various schemes employ. therefore irrelevant liabilities pen location, forms, manner. recordkeeping equates whatever method. seems information. Contemporaneous define expansive broaden term, 139 (1927) (providing apportioning determining paid; taxation; taxing). 122 recordings liability," self-calculation taxpayer). full narrow suffices. Applying narrowest enjoining, suspending, rolls, forms 58 restrain" little scrutiny. No doubt, discrete TIA; common meaning. varying degrees. "enjoin" restrictive sense affirmative sense. current require; command; positively direct." 663 (3d 1933). well invalidating seem otherwise collect. parties, assumption unobjectionable too, leaving later consideration. 59 argue enjoined, able enforce liabilities. 16. fact, say, higher level profit payable increase, characterized process"). argument, ignores Act: law"). altogether; mandates. 60 integral statute; reflected forms; calculus 279, 285, P.2d 606, 612, 618 43-1089. each reflects matter) correct 61 tries saying "collection-propelling function," 102, here ("[T]he [assessment] wrong. course propels most payment accompany filing, moneys necessary. know, owed included one's certainly efforts, filing's (i. assessment) propel establishing moneys. 62 offers interpretations worded conclusions 102-103. nontaxpayer controlling. distinguishable. forum claims. preferred raising [such deduction] available. situation suit"). ("Since [26 U.S.C.] seek"). ratified rationale exception 373 (1984) (holding constitutionality 103(a) (which exempts gross earned obligations State), §310(b)(1) Equity Fiscal Responsibility 1982, 96 596, [anti-injunction provision] tax"). strict limitation enough Members sweep [a]nti-[i]njunction [provision]." 382 (Blackmun, judgment). Justices still. provision's stake. 394 (O'CONNOR, judgment) ("Bob University's recognition complete inaccessibility implicate absolutely crafting "no forum"). contrast ensures adequate bars. specially heard instances "where [not] [the] already check Regan provision]'s `could scarcely explicit' like one." 385 (1974)). practical stand ready encounter obstacles courts. And course, stands matters. discuss exception, crucial. represents exist (for laws) vindication. ignore balanced interests. 65 admit Indeed there. result, (akin Regan) apply. replace balancing interests Court's. 66 policy relatedly (as discerned histories) justify holding. Acts, reflect unitary purpose: "In [tax] collections." Ante, 104. 105 (concluding "taxpayers bill"); 18-20. purpose, foreclose rests premise decrease fiscs. Acts carefully manner suggests, argument application fails. 67 before, "[its] desire prohibited." 387 responded grave dangers intrusion power 388. "generally precludes resolution abstract controversies," nontaxpayer. 392; 387-392 (reviewing amendments, enactments). Thus, object "interrupt taxes,'" "[s]imilarly, evidence aspect laws' 399. 68 inconsistent protect fisc implementation. prime example. 69 individuals collectors suits) suits. 408-410. explained permitting "defea[t] `to drastically taxes.'" continued: 70 "`If insolvency. issues likely properly courts.'" approval 71 this, demonstrates protecting equally throw disarray" preventing disarray puts "collection phrase, context, whole implementation policy, specific disrupts essential disrupt system: 72 worried divesting Brethen 409, 22. 73 100 (1981), 582 (NPTC), point. Though says "involved 106, too ignored today. Assessment, observed `has roots equity practice, principles federalism, imperative administer operations.' consideration [its] motivating force." 110 522, quoting Tully 429 68, (other citation NPTC, said, "Congress shown aversion passage 1937 manifestation aversion." 586 (summing aversion, generated creating "background presumption 588). described "broad" "prophylactic." 524 (majority Brennan, J.). (the "passed matters"). 74 systems say "[F]ederal courts." 527. decreased. mean protected fisc. protects responsibility accountable policies decisions. objects of" 5. initial matter, fair conclusion. product point, controversy framework creates, implications far beyond being 75 heretofore accords direct, broad, unqualified effecting intent force simple proscriptions language. 76 comprehensive, arguments collects moment. Contra, Winn, 1017-1018 (relying (CA7 1986)); 108-109 Dunn). Whatever weight histories, plain exists matter. "[W]hen unambiguous speculate probabilities intention." Insurance Ritchie, Wall. 541, 545 (1867). Here, operations. immaterial lowered. thwart chosen causes result. lacks reducing citizens' burden. troubling limiting burden deserving us. rest alike resulted 110-111 representative cases). reverse practice lightly, obliged maintain quo unfounded. Tucker Lines, 344 37-38 (1952). "[T]his bound questioned sub silentio." 38. (1994). Commission (FEC), behalf FEC. lacked 99. seemed contradict practices, said: 78 "Nor impressed FEC's represented occasions past having .... none actions, open us." 97. 79 Will Michigan Police, 491 63, (1989) ("`[T]his finally brings us.' Hagans Lavine, 415 528, 535, (1974)" (alteration original)). These failure thing's decided. 112-113 concurring) (referring silences decisis interpretation). consequence, 80 81 After decision, "[n]ontaxpaying associations nontaxpayers, sidestep controversies." unfortunate deprives hear grant Constitution requires. 82 reasons, dissent.

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