Task: sc_adminaction

What follows is an opinion from the Supreme Court of the United States. Your task is to identify the federal agency involved in the administrative action that occurred prior to the onset of litigation. If the administrative action occurred in a state agency, respond "State Agency". Do not code the name of the state. The administrative activity may involve an administrative official as well as that of an agency. If two federal agencies are mentioned, consider the one whose action more directly bears on the dispute;otherwise the agency that acted more recently. If a state and federal agency are mentioned, consider the federal agency. Pay particular attention to the material which appears in the summary of the case preceding the Court's opinion and, if necessary, those portions of the prevailing opinion headed by a I or II. Action by an agency official is considered to be administrative action except when such an official acts to enforce criminal law. If an agency or agency official "denies" a "request" that action be taken, such denials are considered agency action. Exclude: a "challenge" to an unapplied agency rule, regulation, etc.; a request for an injunction or a declaratory judgment against agency action which, though anticipated, has not yet occurred; a mere request for an agency to take action when there is no evidence that the agency did so; agency or official action to enforce criminal law; the hiring and firing of political appointees or the procedures whereby public officials are appointed to office; attorney general preclearance actions pertaining to voting; filing fees or nominating petitions required for access to the ballot; actions of courts martial; land condemnation suits and quiet title actions instituted in a court; and federally funded private nonprofit organizations.

PER CURIAM.
When a taxpayer overpays his taxes, he is generally entitled to interest from the Government for the period between the payment and the ultimate refund. See 26 U.S.C. § 6611(a). That interest begins to run "from the date of overpayment." §§ 6611(b)(1), (b)(2). But the Code does not define "the date of overpayment."
In this case, after the Internal Revenue Service advised Ford Motor Company that it had underpaid its taxes from 1983 until 1989, Ford remitted a series of deposits to the IRS totaling $875 million. Those deposits stopped the accrual of interest that Ford would otherwise owe once the audits were completed and the amount of its underpayment was finally determined. See § 6601, Rev. Proc. 84-58, 1984-2 Cum. Bull. 501. Later, Ford requested that the IRS treat the deposits as advance payments of the additional tax that Ford owed. Eventually the parties determined that Ford had overpaid its taxes in the relevant years, thereby entitling Ford to a return of the overpayment as well as interest. But the parties disagreed about when the interest began to run under 26 U.S.C. § 6611(b)(1). Ford argued that "the date of overpayment" was the date that it first remitted the deposits to the IRS. Ibid. The Government countered that the date of overpayment was the date that Ford requested that the IRS treat the remittances as payments of tax. The difference between the parties' competing interpretations of § 6611(b) is worth some $445 million.
Ford sued the Government in Federal District Court, asserting jurisdiction under 28 U.S.C. § 1346(a)(1). The Government did not contest the court's jurisdiction. See Brief in Opposition 3, n. 3. The District Court accepted the Government's construction of § 6611(b) and granted its motion for judgment on the pleadings. A panel of the Court of Appeals for the Sixth Circuit affirmed, concluding that § 6611 is a waiver of sovereign immunity that must be construed strictly in favor of the Government. 508 Fed.Appx. 506 (2012).
Ford sought certiorari, arguing that the Sixth Circuit was wrong to give § 6611 a strict construction. In Ford's view, it is 28 U.S.C. § 1346-not § 6611-that waives the Government's immunity from this suit, and § 6611(b) is a substantive provision that should not be construed strictly. SeeGómez-Pérez v. Potter, 553 U.S. 474, 491, 128 S.Ct. 1931, 170 L.Ed.2d 887 (2008); United States v. White Mountain Apache Tribe, 537 U.S. 465, 472-473, 123 S.Ct. 1126, 155 L.Ed.2d 40 (2003). In its response to Ford's petition for certiorari, however, the Government contended for the first time that § 1346(a)(1) does not apply at all to this suit; it argues that the only basis for jurisdiction, and "the only general waiver of sovereign immunity that encompasses [Ford's] claim," is the Tucker Act, 28 U.S.C. § 1491(a). Brief in Opposition 3, n. 3. Although the Government acquiesced in jurisdiction in the lower courts, if the Government is now correct that the Tucker Act applies to this suit, jurisdiction over this case was proper only in the United States Court of Federal Claims. See § 1491(a).
This Court "is one of final review, 'not of first view.' " FCC v. Fox Television Stations, Inc., 556 U.S. 502, 529, 129 S.Ct. 1800, 173 L.Ed.2d 738 (2009) (quoting Cutter v. Wilkinson, 544 U.S. 709, 718, n. 7, 125 S.Ct. 2113, 161 L.Ed.2d 1020 (2005)). The Sixth Circuit should have the first opportunity to consider the Government's new contention with respect to jurisdiction in this case. Depending on that court's answer, it may also consider what impact, if any, the jurisdictional determination has on the merits issues, especially whether or not § 6611 is a waiver of sovereign immunity that should be construed strictly.
The petition for certiorari is granted, the judgment of the Sixth Circuit is vacated, and the case is remanded for further proceedings.
It is so ordered.

Question: What is the agency involved in the administrative action?
年. Army and Air Force Exchange Service
数. Atomic Energy Commission
日. Secretary or administrative unit or personnel of the U.S. Air Force
的. Department or Secretary of Agriculture
月. Alien Property Custodian
用. Secretary or administrative unit or personnel of the U.S. Army
成. Board of Immigration Appeals
名. Bureau of Indian Affairs
时. Bureau of Prisons
件. Bonneville Power Administration
一. Benefits Review Board
请. Civil Aeronautics Board
中. Bureau of the Census
据. Central Intelligence Agency
码. Commodity Futures Trading Commission
不. Department or Secretary of Commerce
新. Comptroller of Currency
文. Consumer Product Safety Commission
下. Civil Rights Commission
分. Civil Service Commission, U.S.
入. Customs Service or Commissioner or Collector of Customs
人. Defense Base Closure and REalignment Commission
功. Drug Enforcement Agency
上. Department or Secretary of Defense (and Department or Secretary of War)
户. Department or Secretary of Energy
为. Department or Secretary of the Interior
间. Department of Justice or Attorney General
号. Department or Secretary of State
取. Department or Secretary of Transportation
回. Department or Secretary of Education
在. U.S. Employees' Compensation Commission, or Commissioner
页. Equal Employment Opportunity Commission
字. Environmental Protection Agency or Administrator
有. Federal Aviation Agency or Administration
个. Federal Bureau of Investigation or Director
作. Federal Bureau of Prisons
示. Farm Credit Administration
出. Federal Communications Commission (including a predecessor, Federal Radio Commission)
是. Federal Credit Union Administration
失. Food and Drug Administration
表. Federal Deposit Insurance Corporation
除. Federal Energy Administration
加. Federal Election Commission
败. Federal Energy Regulatory Commission
生. Federal Housing Administration
信. Federal Home Loan Bank Board
类. Federal Labor Relations Authority
置. Federal Maritime Board
理. Federal Maritime Commission
本. Farmers Home Administration
息. Federal Parole Board
行. Federal Power Commission
定. Federal Railroad Administration
改. Federal Reserve Board of Governors
市. Federal Reserve System
期. Federal Savings and Loan Insurance Corporation
以. Federal Trade Commission
修. Federal Works Administration, or Administrator
元. General Accounting Office
方. Comptroller General
录. General Services Administration
区. Department or Secretary of Health, Education and Welfare
单. Department or Secretary of Health and Human Services
位. Department or Secretary of Housing and Urban Development
型. Administrative agency established under an interstate compact (except for the MTC)
法. Interstate Commerce Commission
县. Indian Claims Commission
存. Immigration and Naturalization Service, or Director of, or District Director of, or Immigration and Naturalization Enforcement
品. Internal Revenue Service, Collector, Commissioner, or District Director of
前. Information Security Oversight Office
称. Department or Secretary of Labor
注. Loyalty Review Board
值. Legal Services Corporation
输. Merit Systems Protection Board
建. Multistate Tax Commission
能. National Aeronautics and Space Administration
大. Secretary or administrative unit or personnel of the U.S. Navy
例. National Credit Union Administration
度. National Endowment for the Arts
始. National Enforcement Commission
到. National Highway Traffic Safety Administration
面. National Labor Relations Board, or regional office or officer
载. National Mediation Board
点. National Railroad Adjustment Board
密. Nuclear Regulatory Commission
动. National Security Agency
果. Office of Economic Opportunity
图. Office of Management and Budget
提. Office of Price Administration, or Price Administrator
发. Office of Personnel Management
式. Occupational Safety and Health Administration
国. Occupational Safety and Health Review Commission
登. Office of Workers' Compensation Programs
错. Patent Office, or Commissioner of, or Board of Appeals of
者. Pay Board (established under the Economic Stabilization Act of 1970)
认. Pension Benefit Guaranty Corporation
误. U.S. Public Health Service
接. Postal Rate Commission
关. Provider Reimbursement Review Board
重. Renegotiation Board
第. Railroad Adjustment Board
地. Railroad Retirement Board
如. Subversive Activities Control Board
设. Small Business Administration
目. Securities and Exchange Commission
开. Social Security Administration or Commissioner
事. Selective Service System
可. Department or Secretary of the Treasury
要. Tennessee Valley Authority
代. United States Forest Service
小. United States Parole Commission
选. Postal Service and Post Office, or Postmaster General, or Postmaster
标. United States Sentencing Commission
明. Veterans' Administration or Board of Veterans' Appeals
编. War Production Board
求. Wage Stabilization Board
列. State Agency
网. Unidentifiable
万. Office of Thrift Supervision
最. Department of Homeland Security
器. Board of General Appraisers
所. Board of Tax Appeals
内. General Land Office or Commissioners
体. NO Admin Action
通. Processing Tax Board of Review
Answer:

Answer: 品